The returns of the various Insurance Companies are published in some of the United States, so that if all the facts were fully stated as required, a fair estimate could be formed of the extension of the business of the Companies from year to year, with their premiums, capital, reserve, &c. Those of the commonwealth of Massachusetts are given agreeably to the requirements of Acts passed in 1837 and 1842. In 1850, the requirement of returns from the mutual Fire Insurance Companies was repealed by an Act of May 3rd in that year.