Scottish Union & National Insurance v. Herriott
Supreme Court of Iowa
Appeal from Pollc District Oouri. — Hon. C. P. Holm:es,. Judge. Action at law to recover taxes paid defendant treasurer of state. Defendant, in his individual capacity, filed a motion to be dismissed from the case, and his motion* was sustained. In his capacity as treasurer he filed a-demurrer to the petition, which was also- sustained, and plaintiff appeals.
1Opinion of the CourtDeemer, J.
Section 1383 of the Code of 1897 provides, in substance: “That every insurance company or association organized or incorporated under the laws of any state or nation other than the United States shall, at the time of making its annual statement, as required by law, pay into the state treasury, as taxes, three and one-half per cent, of the gross amount of premiums received by it for 'business done in this state during the preceding year. And that every insurance company incorporated under the laws of any state of the United'States, other than the state of *608Iowa, shall pay a tax of two and…
2Cases cited30 opinions
- Smyth v. AmesSupreme Court of the United States · 1898
- Paul v. VirginiaSupreme Court of the United States · 1869
- In Re AyersSupreme Court of the United States · 1887
- Poindexter v. GreenhowSupreme Court of the United States · 1885
- In Re TylerSupreme Court of the United States · 1893
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3Cited by38 opinions
- Yates v. Royal InsuranceIllinois Supreme Court · 1902
- Pierce v. GreenSupreme Court of Iowa · 1940
- Kleban v. MorrisSupreme Court of Missouri · 1952
- State v. Mutual Life InsuranceIndiana Supreme Court · 1910
- Nelson v. Nederland Life InsuranceSupreme Court of Iowa · 1900
33 more not listed; retrieve them via the Exa API.