State Farm Mutual Auto Insurance v. Board of Trustees of Firemen's Pension & Relief Fund

MADDOX, Justice.

The sole issue presented by this appeal is whether State Farm Mutual Automobile Insurance Company is a “fire insurance company” within the meaning of a state statute which requires each fire insurance company to pay a percentage of its gross fire premiums into a Firemen’s Pension and Relief Fund. The statute involved is Act No. 307, Acts of Alabama, 1943. Section 11(C) in pertinent parts provides:

“ . . . That each fire insurance company, whether a mutual company dr otherwise, qualified to do business under the laws of Alabama, and doing business in such city, shall annually…