Ex parte Pittsburgh Life & Trust Co.
Supreme Court of Alabama
Certiorari to Court of Appeals. The Pittsburgh Life & Trust Company sued Cyrus B. Brown, State Insurance Commissioner, for license tax paid upon certain.premiums received from policy holders paid to the home office of the company, and recovered judgment. The State Insurance Commissioner .appealed to the Court of Appeals, where the judgment for plaintiff was reversed and the cause remanded. (10 Ala. App. 614, 65 South. 699.) And plaintiff applies for writ of certiorari.
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Certiorari to Court of Appeals. The Pittsburgh Life & Trust Company sued Cyrus B. Brown, State Insurance Commissioner, for license tax paid upon certain.premiums received from policy holders paid to the home office of the company, and recovered judgment. The State Insurance Commissioner .appealed to the Court of Appeals, where the judgment for plaintiff was reversed and the cause remanded. (10 Ala. App. 614, 65 South. 699.) And plaintiff applies for writ of certiorari. Writ issued, the judgment of the Court of Appeals reversed, and the cause remanded to said court for further action.
1Opinion of the CourtMcCLELLAN, J.
This is an application for writ of certiorari to the Court of Appeals, to review its judgment reversing the judgment of the city court of Montgomery, where, at the suit of the petitioner against the state insurance commissioner, recovery was allowed of taxes paid, under protest by the petitioner, to that officer. The petitioner is a corporation, chartered by the state of Pennsylvania, having its home office in Pittsburg, in that state.
As amended by the act approved August 31, 1909 (Acts Sp. Sess. 1909, p. 337) Code, § 2089, provides, among other things: “Every insurance company, domestice or…
2Cases cited6 opinions
- Lehman v. RobinsonSupreme Court of Alabama · 1877
- State ex rel. Robertson v. McGoughSupreme Court of Alabama · 1897
- Ex parte Mayor of FlorenceSupreme Court of Alabama · 1885
- Kelly v. BurkeSupreme Court of Alabama · 1902
- Carlisle v. GodwinSupreme Court of Alabama · 1880
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3Cited by2 opinions
- Mobile & Ohio R. R. v. SpennyAlabama Court of Appeals · 1914
- Brown v. Pittsburg Life & Trust Co.Alabama Court of Appeals · 1914