New York Life Insurance v. Deer Lodge County
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF • MONTANA. The facts, which involve the constitutionality of a statute, of Montana imposing certain taxes on insurance corporations, are stated in the opinion.
1Opinion of the CourtJustice McKenna
Plaintiff in error, called herein plaintiff as it was such in the courts below, brought suit against the defendapt in error, herein called defendant, to recover the sum of $209.79, with interest, the amount of taxes paid by plaintiff under protest to defendant.
The tax was levied under a law of the State requiring every insurance corporation or company transacting business in the State to be taxed upon the excess of premiums received over losses and ordinary expenses incurred within the State during the year previous to the year of listing in the county where the agent conducts the business,…
2Cases cited16 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Hooper v. CaliforniaSupreme Court of the United States · 1895
- County of Mobile v. KimballSupreme Court of the United States · 1881
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
- Lottery CaseSupreme Court of the United States · 1903
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3Cited by81 opinions
- United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Mandeville Island Farms, Inc. v. American Crystal Sugar Co.Supreme Court of the United States · 1948
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Lorain Journal Co. v. United StatesSupreme Court of the United States · 1951
76 more not listed; retrieve them via the Exa API.