State Farm Mutual Automobile Insurance v. Carpenter

Plaintiff had a permanent injunction restraining the defendant, as insurance commissioner, from including membership fees collected by plaintiff in the annual report of “gross premiums” for tax purposes. The cause was heard upon answer filed and the record contains the evidence on this issue of fact. The parties waived findings. On this record we assume that the evidence supports the judgment on all issues of fact raised.

The controversy rests on section 14 of article XIII of the Constitution and sections 900-909 of the Insurance Code, which take the place of the Political Code sections in…