The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1903-07-24
FIRE DEPARTMENTS
GET HALF OF THE TAX
Attorney General Holds New
Law Doesn't Affect Taxes
Collected i'm 1902.

Out of the new law for the appor-
tionment of insurance taxes among the
various fire departments of the state
has arisen considerable doubt among
state officials as to the proper basis
for the distribution to be made at this
time
Briefly stated the question was
whether the new law applies to the
present apportionment, thereby requir-
ing that the entire amount of the taxes
paid to the state by insurance COM
~panies should be divided among the
fire departments or whether this ap-
portionment still comes within the old
law under which but one-half of the
tax fund was distributed among the
departments and the remainder was
retained by the state.
The money now to be apportioned
consists of the tax collections of 1902,
and is known as the apportionment of
1908, and the doubt has arisen as to
whether the law Of last winter is so
far retroactive as to control the tax
collections of the year past without
Special provision to that effect.
TIaBy advice of the attorney general
1.-THE state insurance commissioner and
sthe auditor have apportioned the fund
under the old law, dividing but one
half among the fire departments and
treasury.
The opinion of the attorney general
on this point is to the effect that the
new law does not affect the taxes col
lected in 1902, prior to the passage OF
the law-but that it's enforcement
should begin with the tax collections
of 1903, which will be apportioned next
year at this time.
The old law provided for a tax of 2
Of of in
surance companies doing business in
this state-permitting of a retaliatory
tax upon the companies of states
charging higher tax than 2 per cent
and required that one-half of the
money thus collected should be dis
tributed among the fire departments of
the state for their maintenance.
The new law, although framed in
somewhat different form, still imposes
a tax of 2 per cent, and requires that
the entire fund shall go for the main
tenance of fire departments.
Every city and village fire depart
ment in the state participates in the
apportionment, which is made on q
pro rata system, according to the pro-
portion of the insurance business OF
the state which is done in its own
town.
In cities which have fire depart
ment relief associations the money is
paid to those organizations, but other
wise to the city government for the
benefit of the fire department. The
cities which now have relief associa-
tons are st. Paul, Minneapolis, Du-
luth, Winona, Albert Lea, Crookston.
Faribault LIE Sueur Center, Moorhead,
New Ulm, Owatonna. Red Wing,
Rochester, st. Cloud, Pipestone, Shake
pee Mankato, Long Prairie, Saltwater,
Waseca.
The aggregate amount of the appor-
tionment of this year = representing
one-half of the amount of the taxes
collected-is $45, 1892. The largest ap-
portionment is to Minneapolis, $14,-
$3.50, and the smallest to Hamburg,
81 cents. ST. Paul gets $S,217.S1; Du-
luth, $4,935.51, and Winona, $S87.46.
The warrants are drawn up by the
state auditor upon the certificate Of
the insurance commissioner as to the
proportion Of the insurance business
of the state that is done in each town.