Under Insurance Law former §§ 553 and 554 (renum Insurance Law §§ 9104, 9105) and its predecessor statutes, beginning in 1849, a percentage tax had been levied upon premiums paid to foreign insurance companies for fire insurance on properties in each city, village and fire district for the use and benefit of the fire fighters of those departments. Although the City of Kingston established a paid fire fighting force as part...
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