[HISTORY: Adopted by the Borough Council of the Borough of
Masontown 1-5-1925 by Ord. No. 24, approved 1-5-1925. Amendments noted where applicable.]
The Treasurer of the Borough of Masontown shall collect from
the proper officers of this commonwealth, the aforesaid two-percentum
tax[1] due the said Borough of Masontown and shall pay over the
same, when and as soon as the tax from time to time, is received by
him, to the Treasurer of the said Association of the firemen of the
Borough of Masontown, known as the "Masontown Firemen's Relief
Association" to be used by said Association for the objects and purposes
aforesaid and in accordance with its charter and bylaws; provided,
however, that the amount of the said tax shall only be paid over to
the Association while it is in existence for the purpose above set
out, and provided further that the Borough of Masontown shall in no
wise be liable for the proper application of said moneys after the
same has been received by the Treasurer of said Association or for
the payment of any sums of money except as in this chapter specified.
[1]
Editor's Note: The preamble to this legislation, which
dealt with the derivation of the two-percentum tax and the establishment
and purpose of the Firemen's Relief Association, read as follows:
"Whereas, the second section of an Act of Assembly of the
Commonwealth of Pennsylvania, approved the 28th day of June 1895,
amended July 15, 1919, P.L. 964, provides as follows; 'On and
after the first day of January 1919, and annually thereafter, there
shall be paid by the State Treasurer, to the Treasurer of the several
cities, townships and boroughs within the commonwealth, the entire
net amount received from the two-percentum tax paid upon premiums
by the foreign fire insurance companies. The amount to be paid over
to each of the Treasurers of the several cities, townships and boroughs
shall be based upon the return of the said two-percentum tax upon
premiums received from foreign fire insurance companies doing business
within the said several cities, townships and boroughs, as shown by
the Insurance Commissioners' report. Warrants for the above purposes
shall be drawn by the Auditor General, payable to the Treasurers of
the several cities, townships and boroughs, in accordance with this
act, whenever there are sufficient funds in the state treasury to
pay the same,' and;
"Whereas, it was the intention of the Legislature that the
said two-percentum of tax aforesaid should be applied for the use
and benefit of the Fire Departments of the cities and boroughs of
the commonwealth for the purpose of providing and maintaining a fund
for the relief and support of members of said Fire Departments who
shall be injured while in the discharge of their duties, and for the
burial of members killed as aforesaid, and for the pensioning of the
dependent members of their families, etc., and;
"Whereas, the members of the Fire Department of Masontown,
for the purpose of obtaining the benefits of the provisions of the
said act and of carrying out the intentions aforesaid, have organized
themselves into an association called the 'Masontown Firemen's
Relief Association,' and have duly applied for the incorporation
thereof, the object of said Association being to provide a fund from
legacies, bequests and other sources for the relief, support and burial
of its members who may be crippled or killed, or who may be prevented
from attending to their usual occupation or calling on account of
the chronic ailments or permanent injury caused through exposure or
accident while doing public fire duty, and for the pensioning of the
widows and orphans or dependent parents of members who may be killed
or who may die from injuries received while, in the discharge of their
duty as firemen, therefore:"
