People v. National Fire Insurance

This is an action brought by the state against the defendant, a domestic corporation, to recover eight-tenths of one per centum upon the entire amount of premiums received by it on its business done in this state during the six months ending the 1st day of July, 1880.

The action is based upon the act {chap. 542, Laws qf 1880) passed June 1,1880, entitled “An act to provide for raising taxes for the use of the state upon certain corporations, joint-stock companies and associations,” and upon the fifth section thereof, which provides: “ Hereafter it shall be the duty of the president, secretary,…