Ordered that the order is affirmed, with costs.
Insurance Law §§ 9104 and 9105 provide that foreign and alien fire insurance companies and mutual fire insurance companies must pay a 2% tax on the amount of all premiums for insurance against loss or damage by fire, and that the money generated by the tax "shall * * * [be] distribute[d] * * * to the fire companies constituting the fire department if such fire department is constituted of more than one fire...
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