Fire insurance policies, especially those issued upon stocks of merchandise, frequently contain clauses requiring the insured to keep certain specified books, to take inventories and to keep books, inventories, and the like, in an iron safe, for protection against fire. Provisions of this sort are reasonable and valid, and full effect will be given to them.1 The fact that the account books are left unprotected in an empty store when the insured is temporarily absent, is a breach of such condition.2 Failure to keep records which will show the condition of the stock of goods at the time of the fire, is a breach of such condition.3 If the policy requires an inventory and books, the lack of an inventory can not be supplied by the books and the original invoices;4 and this result has been reached even where the stock of goods was not removed from the storehouse and was covered by the original invoices.5 Such condition is broken if the balances from an earlier set of books were carried into new books, and the old books were not protected from fire and were lost.6 Failure to take an inventory within the time specified operates as a discharge of the policy if the policy so specifies;7 and in such case the policy does not revive by reason of taking an inventory after the specified time has expired.8

11 Ohio Farmers' Ins. Co. v. Vogcl, 166 Ind 239, 3 L. R. A. (N.S.) 966, 70 N. E. 977.

12 National Mut. Fire Ins. Co. v. Duncan, 44 Colo. 472, 98 Fac. 634 [sub nomine, Duncan v. National Mut. Fire Ins. Co., 20 L. R. A. (NS.) 340].

13 Bond v. National Fire Ins. Co., -W. Va. -, 97 S. E. 692.

14 Knowlton v. Patrons' Androscoggin Mut. F. Ins. Co., 100 Me. 481, 2 L. R. A. (N.S.) 517, 62 Atl. 289.

15 Knowlton v. Patrons' Androscoggin Mut. Fire Ins. Co., 100 Me. 481, 2 L. R. (N.S.) 517, 62 Atl. 289.

1 Alabama. Day v. Home Ins. Co., 177 Ala. 600, 40 L. R. A. (N.S.) 652, 58 So. 549.

Georgia. Aetna Ins. Co. v. Johnson, 127 Ga. 491, 9 L. R. A. (N.S.) 667, 56 S. E. 643.

Kansas. Crandon v. Home Ins. Co., 99 Kan. 785, 163 Pac. 458.

Louisiana. Morris v. Stuyvesant Fire Ins. Co., - La. -, 82 So. 586.

Maryland. Reynolds v. German-American Ins. Co., 107 Md. 110, 15 L. R. A. (N.S.) 345, 68 Atl. 262; Joffe v. Niagara F. Ins. Co., 116 Md. l55, 51 L. R. A. (N.S.) 1047, 81 Atl. 281.

Mississippi. Aetna Ins. Co. v. Mount, 90 Miss. 642, 15 L. R. A. (N.S.) 471, 44 So. 162.

North Carolina. Coggins v. Aetna Ins. Co., 144 N. Car. 7, 8 L. R. A. (N.S.) 839, 56 S. E. 506.

Oklahoma. Gish v. Insurance Co., 16 Okla. 59, 13 L. R. A. (N.S.) 826, 87 Pac. 869.

Virginia. Hartford Fire Ins. Co. v. Farris, 116 Va. 880, 83 S. E. 377.

Evidence of the value of the property destroyed is not a substitute for such books and inventories. Morris v. Stuyvesant Fire Ins. Co., - La. -, 82 So. 586.

If the insurer, however, is protected, such provisions are to be construed liberally in favor of the insured.8 Such condition is performed if the books which are kept enable a man of ordinary intelligence to ascertain from them with reasonable certainty the condition of the stock at the time of the loss.10 An inventory has been held to be sufficient though prepared in general terms and giving full details,11 especially if the agent of the insured has approved such inventory.12 If the business has just been begun, and it is shown that the goods described in the invoice were received, invoices may serve as a substitute for an inventory.13 Irregularities in conducting a small retail business, which are not serious enough to prejudice the insurer, will not operate to defeat the policy by reason of such condition.14 If an inventory has been stolen from an unlocked safe, while the store was open for business, the failure to produce such inventory does not operate as a discharge of the policy.15 If the inventory has been duly kept and it is destroyed by accident because the insured attempts to remove them with other books and papers from the safe when the fire is discovered, the failure to produce such inventory does not operate as a discharge of the policy.16

2 Joffe v. Niagara F. Ins. Co., 116 Md. 155, 51 L. R. A. (N.S.) 1047, 81 Atl. 281.

3 Aetna Ins. Co. v. Johnson, 127 Ga. 491, 9 L R. A. (N.S.) 667, 56 S. E. 643; Coggins v. Aetna Ins. Co., 144 N. Car. 7, 8 L. R. A. (N.S.) 839, 56 S. E. 506.

4 Day v. Home Ins. Co., 177 Ala. 600, 40 L. R. A. (N.S.) 652, 58 So. 549 (obiter, as waiver of such provision was involved).

5 Day v. Home Ins. Co., 177 Ala. 600, 40 L. R. A. (N.S.) 652, 58 So. 549 (obiter).

6 Aetna Ins. Co. v. Mount, 90 Miss. 642, 15 L. R. A. (N.S.) 471, 44 So. 162.

7 Reynolds v. German-American Ins. Co., 107 Md. 110, 15 L. R. A. (N.S.) 345, 68 Atl. 262.

8 Reynolds v. German-American Ins. Co., 107 Md. 110, 15 L. R. A. (N.S.) 345, 68 AtL 262.

9 Aetna Ins. Co. v. Johnson, 127 Ga. 491, 9 L. R. A. (N.S.) 667, 56 S. E. 643; Pouns v. Citizens' Fire Ins. Co., 144 La. 497, 80 So. 672; German-Alliance Ins. Co. v. Newbern, 25 Okla. 489, 28 L. R. A. (N.S.) 337, 106 Pac. 826; Springfield Fire & M. Ins. Co. v. Hays, 57 Okla. 266, L. R. A. 1917A, 1078, 156 Pac. 673; Pauley v. Sun Insurance Office, 79 W. Va. 187, L. R. A. 1918E, 473, 90 S. E. 552.

10 Springfield Fire & M. Ins. Co. v. Hays, 57 Okla. 266, L. R. A. 1917A, 1078, 156 Pac. 673.

11 Pouns v. Citizens' Fire Ins. Co., 144 La. 497, 80 So. 672.

12 Pouns v. Citizens' Fire Ins. Co., 144 La. 497, 80 So. 672.

13 Pouns v. Citizens' Fire Ins. Co., 144 La. 497, 80 So. 672.