City of Shreveport v. New York Life Ins.
Supreme Court of Louisiana
Appeal from First Judicial District Court, Parish of Caddo; John R. Land, Judge. Action by the City of Shreveport against the New York Life Insurance Company. Judgment for defendant, and plaintiff appeals.
1Opinion of the CourtO’Niell, J.
This is an action to recover a license tax for the year 1916 on the business done by the defendant company through its branch office in the city of Shreveport. The ordinance levying the tax provides that each and every life and accident insurance company conducting a life or accident insurance business of any kind in the city of Shreveport shall pay a license tax on the gross amount of annual premiums on all risks located within the city, and on all risks located elsewhere, contracted for in the city of Shreveport or from its office in that city, for which a local license is not paid…
2Cases cited2 opinions
- City of Lake Charles v. Equitable Life Assur. Soc.Supreme Court of Louisiana · 1905
- City of New Orleans v. Penn Mutual Life InsuranceSupreme Court of Louisiana · 1901
3Cited by14 opinions
- Champagne v. WardSupreme Court of Louisiana · 2005
- Deane v. McGeeSupreme Court of Louisiana · 1972
- Metropolitan Life Ins. Co. v. HaackDistrict Court, W.D. Louisiana · 1943
- City of Gretna v. Aetna Life Ins. Co.Supreme Court of Louisiana · 1944
- Harmon v. Lumbermens Mutual Insurance CompanyLouisiana Court of Appeal · 1964
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