Lutheran Mutual Life Insurance Co. v. State

The facts are not in dispute. The appellant was incorporated in 1916 under the laws of Iowa as a fraternal society under the name of Lutheran Mutual Aid Society. By amendment, effective as of January 1, 1938, it amended its articles of incorporation so as to change its náme to Lutheran Mutual Life Insurance Company. From 1916 to 1937, inclusive, appellant was annually licensed as a foreign fraternal society to transact its business in Wisconsin, during which period it was not required to pay any annual license fee or tax under sec. 76.34, Stats. Dúring this period appellant issued-in…