Provident Savings Life Assurance Society v. Kentucky
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The facts, which involve the constitutionality of a statute of Kentucky taxing insurance companies on premiums paid outside the State on policies on lives of residents of the State and the determination of what constitutes doing business within the State by an insurance company, are stated in the opinion: The tax levied by Ky.
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ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The facts, which involve the constitutionality of a statute of Kentucky taxing insurance companies on premiums paid outside the State on policies on lives of residents of the State and the determination of what constitutes doing business within the State by an insurance company, are stated in the opinion: The tax levied by Ky. Stat., § 4226, is a license tax imposed on foreign insurance companies for the privilege of doing business within Kentucky. Northwestern Mut. Life v. James, 138 Kentucky, 48, 52; Southern B. & L. Assn. v. Norman,…
1Opinion of the CourtJustice Hughes
The Provident Savings Life Assurance Society, a New York corporation, transacted business in Kentucky prior to January 1, 1907, and paid the annual license tax of two per cent, on premiums. Kentucky Statutes, § 4226. This suit was brought by the Commonwealth to recover the tax on premiums received in the years 1907 to 1911, inclusive. The Company answered, denying liability upon the ground that on January 1, 1907, it had entirely ceased to do bu'siness in Kentucky and that all premiums received after that date on policies previously issued in Kentucky were received in New York.
Prior to the…
2Cases cited10 opinions
- Allgeyer v. LouisianaSupreme Court of the United States · 1897
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Connecticut Mutual Life Insurance v. SpratleySupreme Court of the United States · 1899
- Mutual Reserve Fund Life Assn. v. PhelpsSupreme Court of the United States · 1903
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
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3Cited by48 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Connecticut General Life Insurance v. JohnsonSupreme Court of the United States · 1938
- Alabama Farm Bureau Mut. v. City of HartselleSupreme Court of Alabama · 1984
- Leggett v. Missouri State Life Insurance CompanySupreme Court of Missouri · 1960
- Minnesota Commercial Men's Assn. v. BennSupreme Court of the United States · 1923
43 more not listed; retrieve them via the Exa API.