CHAPTER 325

REFUNDING MONEY TO INSURANCE COMPANIES

AN ACT REFUNDING CERTAIN MONIES TO INSURANCE COMPANIES BY THE STATE INSURANCE COMMISSIONER, SAID MONIES HAVING BEEN COLLECTED BY AUTHORITY OF ACTS OF THE 118TH GENERAL ASSEMBLY SUBSEQUENTLY DECLARED UNCONSTITUTIONAL.

WHEREAS, the 118th General Assembly of the State of Delaware, amended Chapter 27, Title 18, Delaware Code, relating to a special tax on the gross premiums of fire insurance companies for the purpose of assisting in the maintaining of fire companies, and

WHEREAS, the 118th General Assembly of the State of Delaware, amended Chapter 27, Title 18, Delaware Code, by providing for a special tax on the gross premiums of insurance companies for the purpose of providing a police pension fund, and

WHEREAS, thereafter in 1955-1956 certain monies were paid by insurance companies pursuant to the acts hereinbefore mentioned, and

WHEREAS, a preliminary injunction was granted by the Chancellor of the State of Delaware enjoining the Insurance Commissioner from paying over to the State Treasurer the monies raised under these acts, and

WHEREAS, the Supreme Court of the State of Delaware on April 12, 1957 determined that the said acts were unconstitutional, and

WHEREAS, those plaintiffs who joined in the said litigation resulting in the decision of the Supreme Court declaring the said acts unconstitutional, have been refunded the taxes imposed upon them by the said acts by order of said Court, and

WHEREAS, the State Insurance Commissioner has in special accounts the sum of $40,517.48 collected by virtue of a 11/2% fire department tax and the sum of $20,542.65 collected as a 2% police pension tax, and

WHEREAS, it is just and equitable that the monies retained by the State Insurance Commissioner should be refunded to those companies who have heretofore paid these unconstitutional taxes, and

WHEREAS, it is the intent of this Act to refund to the insurance companies concerned the monies paid by them and collected by the Insurance Commissioner by virtue of the above mentioned acts,

NOW, THEREFORE

Be it enacted by the General Assembly of the State of Delaware (three-fourths of all Members of each House elected thereto concurring therein):

Section 1. The Insurance Commissioner of the State of Delaware is hereby directed to pay over to and return those taxes collected during the calendar years 1955-1956 by virtue of section 2705, Title 18, Delaware Code, and section 2711, Title 18, Delaware Code, being the fire department tax (11/2%) and the police pension tax (2%) respectively, in the amounts hereinafter set forth and to the companies hereinafter listed.

Section 2. The refunds herebefore mentioned shall be paid by the Insurance Commissioner of the State of Delaware from Special Fund No. 389 (fire department tax 11/2%) and Special Fund No. 372 (police pension tax 2%).

SOURCE

Fire Police

Department Pension

Tax (11/2%) Tax (2%)

Millers National Ins. Co., 20 N. Wacker

Dr., Chicago 6 $ 118.84 $ 35.24

Cantwell Mutual Ins. Co., Odessa, Del 1,522.99

The Harford Mutual Inc. Co., 200 N.

Main, Belair, Md. 2,805.15 67.94

The Ohio Ins. Co., 136 N. 3rd St.,

Hamilton, Ohio 220.51 ****

Virginia Surety Co. Inc., 228 Superior,

   

Toledo 4, Ohio

 

81.13

Manufacturers Mutual Fire Ins. Co,

76 Westminster, Providence

714.99

 

Perkiomen Mutual Ins. Co., 373 Main

   

St., Collegeville, Penna.

295.34

 

Pacific Indemnity Co., 3450 Wilshire

   

Blvd., Los Angeles 54

****

7.01

Continental Casualty Co., 310 S. Michigan Ave.,

Chicago 4

7.41

840.69

The American Druggists Ins. Co.,

American Bldg., Cincinnati 2

109.86

****

Citizens Casualty Co. of N.Y., 33

   

Maiden Lane, N. Y. 38

47.39

664.58

Penn Mutual Fire Ins. Co., 15 E. Gay

   

St., West Chester, Pa.

2,833.25

****

Phila. Manufacturers Mut. Ins. Co.,

121 S. Broad, Phila., Pa.

644.66

....

Automobile Mut. Ins. Co. of America, 10

Weybassett St., Prov. R. I.

88.94

. .

Republic Inc. Co., 3415 Cedar Springs,

Dallas, Tex.

1,988.60

****

Northampton Mut. Ins., Co., 512 Drake

   

Bldg., Easton, Pa.

92.30

....

Selected Risks Indemnity Co., Wantage

   

Ave., Branchville, N. J.

524.89

4,636.00

Affiliated F. M. Ins. Co., 700 Turks

   

Head Bldg., Providence, R. I.

331.89

 

Caroline Cas. Ins. Co., 262 E. Morehead

   

St., Burlington, N. C.

135.71

2,560.89

American Fidelity Co., 1750 Elm St.,

Manchester, N. H.

 

331.36

Blackstone Mutual Ins. Co., 229 Waterman St.,

Providence, R. I.

139.69

 

Kent County Mutual Ins. Co., 305 S.

   

State, Dover, Del.

3,816.39

 

Protection Mut. Ins. Co., 231 S. LaSalle

   

St., Chicago

132.01

****

Arkwright Mut. Fire Ins. Co., 60 Batterymarch St.

Boston, Mass.

177.94

 

Selected Risks Ins. Co., Wantage Ave.,

   

Branchville, N. J.

724.18

 

Universal Ins. Co., 111 John St., N. Y. 38, N. Y.

334.85

 

Lititz Mut. Ins. Co.,Center Square,

Lititz, Penna.

251.97

 

National Casualty Co., 422 Majestic

   

Bldg., Detroit 26, Mich.

 

1.43

Firemen's Mut. Ins. Co., 150 S. Main St.,

Providence 1, R. I.

3,940.40

 

The Ohio Casualty Ins. Co.,136 N. 3rd, Hamilton, 0.

639.14

3,828.45

Chester Co. Mut. Ins. Co., 251 E. Lincoln Hwy.,

Coatesville, Pa.

1,806.25

8.87

The Chesapeake Ins. Co., National Bank

   

Bldg., Easton, Md.

6,300.07

 

Houston Fire & Cas. Ins. Co., 2209 S. Main,

   

Fort Worth, Tex.

37.30

22.69

National Grange Mut. Liability Co., Insur.

Bldg., Keene, N. H.

252.75

616.13

Colonial Surety Co., 1510 Chestnut St., Phila., Pa.

3,246.89

 

U. S. Liability Ins. Co., Broad & Arch

   

St., Phila. 7, Pa.

86.63

 

General Fire & Casualty Co., 1790 Broadway

   

N. Y. 19, N. Y.

1.89

76.36

Factory Mut. Liab. Ins. Co. of Amer., 10 Weybasset

St., Prov., R. I.

 

531.40

Del. State Grange Mut. Fire Ins. Co., 115 N. State,

Dover, Del.

342.83

****

The Century Indemnity Co., 670 Main

   

St., Hartford, Conn.

 

632.56

Harleysville Mut. Cas. Co., Harleysville, Pa.

 

5,191.61

Ideal Mut. Ins. Co., 60 Hudson St., N. Y. 13, N. Y.

.

78.34

N. J. Manufacturers Cas. Ins. Co., 363

   

W. State, Trenton 8, N. J.

 

15.64

Boston Manuf. Mut. Ins. Co., 225 Wyman St.,

Waltham 54, Mass.

388.03

...

Pa. Mfrs. Assn. Fire Ins. Co., 1103

Finance Bldg., Phila. 2, PA

Pa. Mfrs. Assn. Gas Ins. Co. 1103

Finance Bldg., Phila. 2, PA

19.09

219.30

Grangers Mut. Ins. Co., E. Main St.,

   

Middletown, Md.

468.50

 

Atlantic Mut. Ins. Co., 49 Wall St., N. Y. 5, N. Y.

361.23

44.69

Centennial Ins. Co., 49 Wall St., N. Y. 5, N. Y.

540.51

12.08

Allied Mut. Fire Ins. Co. of Utica, Box 530, Utica 1,

N. Y.

6.06

* **

Merchants & Business Mens Mut. Ins.

   

Co., 2201 N. Front, Harrisburg 1

1,572.91

***

Farmers Mut. F. I. Co. of Mill Creek

   

Hd., Wilmington 8, Del.

282.72

***

Washington Co. Ins. Co., 51 S. Main, Washington,

Pa.

8.12

***

Pa. Thresherman & Farmers Mut. F. I.

   

Co., 1842 Derry St., Harrisburg, Pa.

207.62

***

Germantown Fire Ins. Co., Germantown

   

Mkt., Sq., Phila. 44, Pa.

96.21

***

United Fire Ins. Co., 1313 S. Mich.

   

Ave., Chicago 5, Ill.

34.04

***

West American Ins. Co., 208 W. 8th

   

St., Los Angeles, Cal.

.***

1.36

Transportation Ins. Co., 310 S. Mich.

   

Ave., Chicago 4, Ill.

**

1.08

National Auto Ins. Co., 620 W. 10th St.,

Wilmington, Del.

***

18.20

Harleysville Mut. Ins. Co., Harleysville, Pa.

1,780.39

***

General Ins. Corp., 2209 S. Main, Fort

   

Worth, Tex.

***

.46

Shelby Mut. Ins. Co., 23 W. Main,

Shelby, Ohio

21.09

17.16

Southern Ins. Co., 2808 Fairmount, Dallas, Tex.

13.97

***

Balboa Ins. Co., 1010 W. Jefferson Blvd.

Los Angeles 7, Cal. 3.09 ***

$40,517.48 $20,542.65

Approved February 6, 1958.