Exempt Volunteer Firemen's Ass'n v. City of Lockport

Prior to May 10, 1967 the distribution of funds received by the Loekport City Treasurer, representing a 2% tax on insurance premiums levied by foreign insurance companies in the city, was made between the surviving members of the volunteer fire companies and the plaintiff, pursuant to the provisions of section 151 of the City Charter (L. 1911, eh. 870, as amd.). On that date, the Common Council adopted Local Law No. 1 (1967) of the City of Loekport which repealed section 151 and provided for distribution of these proceeds among the same recipients and the Loekport Firefighters Benevolent…