Beery v. Homesteaders Life Co.

Opinion by

Mr. Justice Moore.

Plaintiff in error will be referred to as the commissioner and defendant in error as Homesteaders.

The commissioner collected taxes on certain insurance premiums received by Homesteaders on certificates issued while it was a fraternal benefit society doing business in the State of Colorado. The premiums in question, upon which the commissioner levied and collected a tax, were all paid to and received by Homesteaders on certificates issued prior to its reorganization into a mutual life insurance company. The taxes were paid under protest. Homesteaders brought the…