Volunteer Firemen's Relief Ass'n v. Minehart

Opinion by

Mr. Justice Cohen,

By the Act of June 28, 1895, P. L. 408, §2, as amended, 72 P.S. §2262, the amount collected by the Commonwealth from the two percent state tax on gross premiums received annually by foreign fire insurance companies from business done by them within the Commonwealth is to be paid by the State Treasurer to the treasurers of the various municipalities within the Commonwealth and by the latter to the firemen’s relief associations or pension funds in each municipality. Payment from the State Treasurer to the municipalities is to be made pursuant to warrants drawn by the…