City of Columbia v. Niagara Fire Insurance

Lionel K. Legge, Acting Associate Justice:

The City of Columbia brought this action to recover $1,-247.02, plus penalty, allegedly due it by Niagara Fire In surance Company as part of Niagara’s business license fee for the year 1963 under the city’s license ordinance. Niagara having answered, denying the alleged liability, the case was heard on the pleadings and an agreed statement of facts before the Honorable Louis Rosen, Presiding Judge, from whose order dismissing the complaint the city has appealed.

Section 1 of the ordinance provides that every person, firm or corporation engaged or…