Exempt Firemen's Ass'n v. City of New Rochelle

In an action for a declaratory judgment, the appeal is (1) from so much of an order as denied appellant’s motion for summary judgment striking out the answers of respondents and as granted respondents’ motion for summary judgment dismissing the complaints, and (2) from so much of the judgment entered on said order as adjudges that respondents have judgment dismissing the complaints. Appellant, a benevolent corporation, was incorporated by chapter 485 of the Laws of 1903. Section 6 of that act provided that all the tax on the business of foreign fire insurance companies doing business within…