Safford v. Metropolitan Life Ins.

The only question argued and submitted in this case is whether the amendment of Section 5433, General Code, passed May 11,1927, whereby the “tax upon the business done” by foreign insurance companies in this state was increased from 2% per cent., as the law theretofore exacted, to 3 per cent., can have application to “the business done” by said companies as disclosed by their respective reports for the calendar year prior to the enactment of the amended statute.

There has been little change in the provisions of the statute involved herein since its enactment in 1904 (97 Ohio Laws, 401). The…