Home Ins. Co. v. City of Birmingham

This case was submitted to the court upon count 5 of the complaint, as amended. In this count plaintiff sought to recover of the defendant the sum of $281.12, the amount paid by the industrial department of the Home Insurance Company to the City of Birmingham for a license or privilege tax for the tax year 1936; said taxes being paid upon the amount of premiums of industrial insurance written by the appellant in the City of Birmingham.

This tax was paid to the City of Birmingham under an ordinance which levied a tax on each fire insurance company of 2 1/2 per cent. of the gross premiums, less…