Henry, Ins. Com'r v. Donovan

This is an appeal from a decree overruling a demurrer to an original bill of complaint, and is for the purpose of setting the principles of the case.

Chapter 189, ¡Laws 1924, provides for- a municipal “fireman’s disability and pension fund” for the relief of firemen thereafter in service becoming disabled because of such service or old age, and for the relief of the widows and children under sixteen years of age of firemen dying while in service, or who are retired because of certain disabilities. The statute imposes a tax on business done by insurance companies in municipalities coming under…