Modern Woodmen of America v. State Ex Rel. Attorney General

This suit was' instituted by the state of Arkansas on relation of her Attorney General, through special counsel, to collect from appellant a large sum of money which it -is claimed is due the state for taxes on premiums collected by it on policies issued in this state from 1908 to the time of filing this action. Appellant defended on a number of grounds, among others that it is a fraternal beneficiary society and, being such, that the statute levying a táx on premiums of foreign insurance companies, collected on business done in this state, specifically exempts from its provisions such…