Northwestern Mutual Life Insurance v. Johnson

THE COURT.

The plaintiff sued the defendant state treasurer for the sum of $4,325.87, as a portion of the tax assessed against it in the year 1934 by the state board of equalization under the provisions of section 14 of article XIII of the Constitution and paid under protest. Judgment was entered for the plaintiff and the defendant appealed. The cause is presented on an agreed statement of facts.

The plaintiff is an insurance company doing business in this state. As such it is and was at the time herein involved required by the provisions of section 14 of article XIII of the Constitution to pay…