State Farm Mutual Automobile Ins. v. Short

Marvel, Vice Chancellor.

This action filed herein on June 11, 1962 seeks to establish plaintiff’s contention that it is not subject to a special tax levied annually on fire insurance companies doing business in Delaware, such tax being in the form of a levy on gross premiums *592collected by such companies for the insuring against loss by fire of property within the limits of the State of Delaware. Title 18 Del.C. § 2705. The stated purpose of such statute, is that of “* * * assisting in maintaining fire companies or departments in this State * * *"

The complaint not only constitutes an appeal from…