Royal Insurance v. Board of Levee Commissioners
Mississippi Supreme Court
From the circuit court of, second district, Coahoma, county. Hon. Samuel O. Cook, Judge. The insurance company, appellant, was plaintiff in the court below; the board of levee commissioners of the Yazoo-Mississippi Delta Levee District, appellee, was defendant there.
Read the full summary
From the circuit court of, second district, Coahoma, county. Hon. Samuel O. Cook, Judge. The insurance company, appellant, was plaintiff in the court below; the board of levee commissioners of the Yazoo-Mississippi Delta Levee District, appellee, was defendant there. From a judgment in defendant’s favor the plaintiff appealed to the supreme court. ■The insurance company, appellant, had paid the state privilege tax, $300, required of fire insurance companies, under Laws 1908, ch. 13, p. 59, but in spite of the provision of section 1 of the act, prohibiting any county, municipality or levee…
1Opinion of the CourtMates, J.
Laws 1908, p. 59, c. 73, § 7, provides that: “Lor each license issued to a fire insurance corporation or association, or to any company or association of companies operating a separate or distinct plant or agency in the state, $300.00.” It also provides that: “No county, levee board, or municipal authority shall levy a privilege tax on any insurance company or association.” The effect of this act is to exempt from additional privilege taxation any insurance company or association at the hands of any county, levee board, or municipal authority. As the law ■existed under section 1, c. 80, p.…
2Cases cited1 opinion
- Bobo v. Board of Levee CommissionersMississippi Supreme Court · 1908
3Cited by3 opinions
- Board of Levee Commissioners of Yazoo-Mississippi Delta v. Royal InsuranceMississippi Supreme Court · 1910
- Riley v. AmmonMississippi Supreme Court · 1926
- North American Acc. Ins. v. MillerMississippi Supreme Court · 1929