Northwestern Mutual Life Insurance Co. v. Suttles

Sloan, Judge.

(After stating the foregoing facts.) When this ease was previously before the Supreme Court, Suttles v. Northwestern Mutual Life Ins. Co., 193 Ga. 495 (supra), questions were raised as to taxable situs and whether the insurance company continued to engage in the loan business in Fulton County during the years 1931 to 1937 inclusive. This court held: “2. . . (a). Intangible property of a non-resident may be taxed in this State, consistently with the fourteenth amendment of the Dnited States Constitution and the similar or due-process clause of the Constitution of Georgia, if it is…