Legal Opinion
Commonwealth Life Insurance v. City of Louisville
Court of Appeals of Kentucky
Decided November 9, 1911PublishedCited by 2 opinions
Appeals from Jefferson Circuit Court. (Chancery Branch, First Division.)
1Opinion of the Court
Opinion op the Court by
Judge Carroll
Affirming.
These two appeals involve the same questions of law, were heard together and will be disposed of in one opinion.
The question is — -Can a domestic life insurance company be required to pay taxes upon securities or choses in action that it is required by law to deposit with the State Treasurer?
Section 648 of the Kentucky Statutes provides that:
“Every domestic life insurance company shall deposit with the Treasurer of the State, who shall receive the same in his official capacity, any of the bonds or securities in which, by law, it is authorized to…
2Cases cited7 opinions
- Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
- Scottish Union & National Insurance v. BowlandSupreme Court of the United States · 1905
- Republic Life Insurance v. PollakIllinois Supreme Court · 1874
- Kansas Mutual Life Ass'n v. HillSupreme Court of Kansas · 1893
- Inhabitants of Trenton v. Standard Fire Insurance Co.Supreme Court of New Jersey · 1909
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In Re Oklahoma Nat. Life Ins. Co.Supreme Court of Oklahoma · 1918
- City of Waco v. Amicable Life Ins.Texas Commission of Appeals · 1923