Connecticut Mutual Life Insurance v. Rogers

In 1928 the statute provided that every mutual life insurance company should, on or before the first day of March in each year, deliver to the tax commissioner “a sworn statement specifying the total amount of interest, dividends, rents and all other investment income, and also the rents from real estate situated and taxed in this state, actually received by such company during the year ended on the thirty-first day of December next preceding”; and that each such company should pay to the state treasurer annually a tax equal to a certain “percentage of the total amount of interest, dividends,…