Fire Department v. City of Rochester

This is an action for a declaratory judgment and an injunction. The facts have been stipulated, and are briefly as follows:

The plaintiff was incorporated by an act of the New York State Legislature (L. 1864, ch. 140) and was authorized by the terms of the act to receive certain funds derived from a tax levied upon foreign insurance companies doing business in the City of Rochester and to administer such funds for the relief of its indigent and disabled members, exempt firemen, firemen injured while in the employ of the city, and the families of all such persons. Provision for the tax had…