Germania Life Insurance v. Commonwealth
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Dauphin county: Of May Term 1876, No. 118. The 10th section of the Act of Assembly of April 4th 1873, imposed an annual tax of three per centum upon all premiums received within the state by foreign insurance companies or associations transacting business within this Commonwealth.
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Error to the Court of Common Pleas of Dauphin county: Of May Term 1876, No. 118. The 10th section of the Act of Assembly of April 4th 1873, imposed an annual tax of three per centum upon all premiums received within the state by foreign insurance companies or associations transacting business within this Commonwealth. The Insurance Commissioner, on March 1st 1875, settled an account against the Germania Insurance Company of New York, for §3203.45, the amount of tax on premiums received by it from its business within the state the December 31st 1874. This settlement was approved by the state…
1Opinion of the Court
The judgment of the Supreme Court was entered March 5th 1877,
Pee Curiam.
— This cause was ably argued on both sides, and the court has carefully considered the questions presented. We do not think it necessary to discuss them at large but shall state our conclusions.
1. We are of opinion that the Act of 4th April 1873, to establish an insurance department, is not repealed as to foreign insurance companies by the Act of 24th April 1874, and therefore, that the state tax of three per centum upon their premiums, imposed by the tenth section remains, and that the insurance commissioner has the…
2Cited by17 opinions
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- COE v. DuffieldSuperior Court of Pennsylvania · 1958
- Philadelphia v. SmithSupreme Court of Pennsylvania · 1963
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