VAN ORMAN v. SLADE


126 A.D.2d 282 (1987)

Bernard Van Orman et al., Appellants, v. Richard Slade et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

April 2, 1987


Attorney(s) appearing for the Case

Thomas F. DeSoye for appellants.

Ralph W. Nash for Richard Slade and others, respondents.

John A. Ward for Volunteer Fire Companies, respondents.

William P. Sullivan, Jr., for Veteran Volunteer Firemen's Association, Inc., respondent.

KANE, CASEY, WEISS and LEVINE, JJ., concur.


MAHONEY, P. J.

Insurance Law §§ 9104 and 9105 impose upon foreign carriers and foreign mutual fire insurance carriers a 2% tax on premiums collected to be paid back to the fiscal authorities in the fire departments of the various municipalities wherein the foreign carriers provide fire insurance. In the City of Ithaca, Tompkins County, the proceeds of the 2% tax have been distributed exclusively among...

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