Rinehart v. Reliance Insurance Company

LAWSON, Justice.

Reliance Insurance Company, a foreign corporation, filed its complaint in the Circuit Court of Montgomery County against the Superintendent of Insurance of the State of Alabama, as authorized by § 890,. Title 51, Code 1940, as amended, to recover back “premium tax” in the sum of $2634.13 which it had paid under protest for the calendar year 1958.

From a judgment in favor of the plaintiff below, the Superintendent of Insurance appealed to this court.

Under the provisions of § 816, Title 51,. Code 1940, as amended, hereinafter referred to as § 816, foreign insurance companies,…