Rinehart v. Praetorian Mutual Life Insurance Co.

MERRILL, Justice.

The appellee, Praetorian Mutual Life Insurance Company, filed a bill of complaint in the Circuit Court of Montgomery County, seeking to recover gross premium taxes paid under protest on fraternal certificates written by the Praetorians, a fraternal benefit society, prior to the Praetorians converting such society into a mutual life insurance company.

Appellant’s demurrer was overruled and the cause was submitted to the trial court upon the complaint, plea and stipulation of counsel. Judgment was for appellee and the Superintendent of Insurance has appealed.

The stipulation…