Houseal v. Union Bankers Insurance Company

MERRILL, Justice.

Appellee filed a bill of complaint in the Circuit Court of Montgomery County under Tit. 51, § 890, Code 1940, seeking to recover $9,671.97 paid under protest as a gross premium tax paid for the year 1963 based on business done in 1962.

The basis of the suit was that appellee, "Union Bankers Insurance Company, a Tex,as corporation, qualified to do business in Alabama since 1954, bought Jefferson Life and Casualty Company, an Alabama corporation, on May 15, 1962. As of that date, Jefferson Life and Casualty Company ceased •to exist and its business assets were merged into…