Legal Opinion

Home Ins. Co. v. City Council of Augusta

Supreme Court of the United States

Decided November 18, 1876No. 37PublishedCited by 33 opinions

Ekbqb to the Supreme Court of the State of Georgia. A statute of the ..legislature of Georgia, to regulate insurance business -arid insurance agencies in the State of Georgia, passed March 19,1869, enacts as-follows.: “Section 1., That it shall not be lawful for any insurance company, or agent of the same, excepting masonic, odd fellows, and religious mutual aid societies, already chartered by this.

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Ekbqb to the Supreme Court of the State of Georgia. A statute of the ..legislature of Georgia, to regulate insurance business -arid insurance agencies in the State of Georgia, passed March 19,1869, enacts as-follows.: “Section 1., That it shall not be lawful for any insurance company, or agent of the same, excepting masonic, odd fellows, and religious mutual aid societies, already chartered by this. State, to transact any business of insurance, without first procuring a certificate of authority from the comptroller-general of this State; and, before obtaining such certificate, such company…

1Opinion of the CourtJustice Swayne

Under an, act of. the legislature of Georgia,-of the 19th of March, 1869, the. insurance company procured the' requisite authority to. transact, by itself or agents, the business of insurance for one year, from the 1st of January, 1874, and, at the option of the company, for sixty days longer..

The company thereupon established an office and agency in the city of Augusta, and thereafter transacted business at that place. A general law'of the State-imposed a tax of one'per cent upon the gross, amount of premiums received.- An ordinance of the city imposed a -tax of- one and a quarter per cent…

2Cases cited3 opinions

  1. Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
  2. License Tax CasesSupreme Court of the United States · 1867
  3. Steines v. Franklin CountySupreme Court of the United States · 1872

3Cited by33 opinions

  1. Daniels v. TearneySupreme Court of the United States · 1880
  2. New Orleans Waterworks Co. v. Louisiana Sugar Refining Co.Supreme Court of the United States · 1888
  3. Roberts & Schaefer Co. v. EmmersonSupreme Court of the United States · 1926
  4. King Manufacturing Co. v. City Council of AugustaSupreme Court of the United States · 1928
  5. McSurely v. McGrewSupreme Court of Iowa · 1908

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