两百分点的保险税。

两百分点的保险税。

特洛伊(Troy)提出了一个问题,相对于在该州开展业务的保险公司征收的两百分之税是为了受到消防部门的利益,这是该州每个部门感兴趣的。1月20日的特洛伊时报(Troy Times)指出,该案如下:

“ The mere assumption that the law providing for the collection of a two per cent tax upon the business done by foreign insurance companies in this city contemplates the use of this money for the benefit of indigent Firemen and their families, cannot be established by the simple assertion of the Trustees of the Fire Department and their friends. The city attorney, in his opinion to the Common Council, plainly states that the tax must be paid by the insurance agents to the ‘ Treasurer of the Fire Department,’ and there can be no question that the Chamberlain is the only legally authorized treasurer the Fire Department has had since the office was created by the charter of 1870. Under the law as it existed when the Board of Trustees was established the Trustees controlled the Fire Department as the Fire Commissioners do now, and the money received by them was, in part at least, expended for the maintenance of the Department, If the insurance tax is for the benefit of the Fire Department, it should be expended only by the properly authorized agents of the Department, namely, the Fire Commissioners, and they, following the custom of the first Trustees, would be compelled to expend the money, as far as it would go, in the maintenance of the Fire Department. It would seem to be a reasonable conclusion that this tax was imposed by the Legislature for the purpose of compelling the foreign insurance companies to pay something towards the support of that department of the city government from which they derived a direct benefit. It can hardly be assumed that the Legislature intended to establish a charity fund, however judicious and proper such an act would have been under the circumstances; and certainly if such was not the intention of the Legislature the members of the Fire Department or their families have no right to the use of the money in any way. Aside, however, from the question as to who are entitled to the distribution and useot this money, it has been clearly established that the members of the Board of Trustees are certainly not the proper persons, as regards competency, for the faithful performance of a sacred trust, to longer have charge of the fund, and a strong movement is on foot among the most prominent exempt Firemen of the city to legislate the trustees out of office, if possible, and provide for the distribution of the insurance fund by the exempt Firemen or the Board of Fire Commissioners. It should first be determined, however, whether the city authorities have not now full power in the matter ; if they have not, then the contemplated legislation will be in order. It is claimed the resolution passed by the Common Council at its last meeting, ordering the chamberlain to pay to the Treasurer of the Fire Trustees the money belonging to the insurance fund in his possession is inoperative, for the reason that, being an appropriation of money, it required a two-thirds vote. If this is the case the Trustees will experience difficulty in obtaining the money from the city treasury.”

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