Dallas Title & Guaranty Co. v. Board of Ins. Com'rs

HUGHES, Justice.

Since all parties have appealed we will refer to the Dallas Title and Guaranty Company, plaintiff below, as the Title Company and to the Board of Insurance Commissioners and other state officers sued in their official capacities as the State.

We will first discuss and dispose of the appeal taken by the Title Company.

Suit was properly brought by the Title Company to recover premium taxes paid by it under written protest on the title insurance premiums collected by the Title Company in Texas during the years 1945, 1946 and 1948.

The Title Company alleged, and now contends, that it…