Fidelity & Casualty Co. v. Coulter
Court of Appeals of Kentucky
Case 94 — Suits by Fidelity & Casualty Co. of New Yobk, Employers’' Liability Assurance Corporation, Standard Life & Accident Ins. -Co., and Maryland Casualty Co. against Gus. . G. Coulter, Auditor, and Others, to Enjoin the Board of Valuation and Assessment from Proceeding to Assess Them fob a Franchise Tax. appeal from franklin circuit court. Judgment for Defendants and Plaintiffs Appeal.
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Case 94 — Suits by Fidelity & Casualty Co. of New Yobk, Employers’' Liability Assurance Corporation, Standard Life & Accident Ins. -Co., and Maryland Casualty Co. against Gus. . G. Coulter, Auditor, and Others, to Enjoin the Board of Valuation and Assessment from Proceeding to Assess Them fob a Franchise Tax. appeal from franklin circuit court. Judgment for Defendants and Plaintiffs Appeal. POINTS AND AUTHORITIES. 1. Appellants are foreign insurance companies other than life and assessment casualty companies, as mentioned in section 4321, Kentucky Statutes, and are not guarantiee or security…
1Opinion of the Court
Opinión op the court By
JUDGE HOBSON
Reversing.
Appellants filed these suits to enjoin the board of valuation and assessment from proceeding to assess them for a tax on their franchises under section 4077, Ky. St. 1899. The court sustained a demurrer to their petitions, and they have appealed.
The petitions are much the same. It is alleged in each that the plaintiff is a corporation authorized to carry on a general insurance business, other than life, fire, or marine insurance; that it has- conducted and now conducts a general insurance business other than fire, marine and life insurance; that it…
2Cases cited1 opinion
- Aetna Life Ins. v. CoulterCourt of Appeals of Kentucky · 1903
3Cited by3 opinions
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
- James v. Kentucky Refining Co.Court of Appeals of Kentucky · 1908
- Greene v. National Surety Co.Court of Appeals of Kentucky · 1919