Occidental Life Insurance v. Holmes

The plaintiff is a California corporation engaged in the life insurance business and admitted to do business in Montana. In compliance with a demand of the state auditor and insurance commissioner, the plaintiff paid to the state of Montana taxes and fees in the sum of $4,508.64, alleged to be due for the year 1937, and which the statutes require to be paid before the auditor is authorized to issue the annual certificate to corporations of that nature to continue in business in this state. The plaintiff tendered the auditor the sum of $3,621.16, which it claimed was the legal amount due,…