Brown v. Protective Life Insurance
Supreme Court of Alabama
Appeal from Montgomery City Court. Heard before Hon. W. W. Pearson. Action by the Protective Life Insurance Company against Cyrus B. Brown, as Insurance Commissioner of the State, for money had and received. Judgment for plaintiff, and defendant appeals.
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Appeal from Montgomery City Court. Heard before Hon. W. W. Pearson. Action by the Protective Life Insurance Company against Cyrus B. Brown, as Insurance Commissioner of the State, for money had and received. Judgment for plaintiff, and defendant appeals. The following is the agreed statement of fact: That the Protective Life Insurance Company, hereafter called “plaintiff,” has paid taxes to the county of Jeffersoi; in the state of Alabama, for the years 1911, 1912, and 1913, amounting in the aggregate to the sum of $1,273.29. That plaintiff had paid to defendant, as Insurance Commissioner of…
1Opinion of the Court
de GRAFEENRIED, J.
In the case of Dauphine & La Fayette Street Railway Co. v. Kennerly, 74 Ala. 583, this court, speaking through Brickell, C. J., said r “It is an undoubted proposition that the burden of taxation, whether it be state or municipal, ought to- fall equally upon all persons, natural or artificial, who may be subject to it. ‘Taxation is the rule; exemption the exception.’—Cooley on Taxation, 146. When therefore it is claimed that by legislation any species of property, whether it be the property of natural persons, or of cor*169porations created for individual profit, is relieved from…
2Cases cited12 opinions
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Rector, &C., of Christ Church, Phila. v. Cty. of Phila.Supreme Court of the United States · 1861
- Erie Railway Co. v. PennsylvaniaSupreme Court of the United States · 1875
- Bradley v. StateSupreme Court of Alabama · 1881
- Bailey v. MagwireSupreme Court of the United States · 1875
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Union Central Life Ins. v. State Ex Rel. WhetstoneSupreme Court of Alabama · 1933
- Ex Parte Emerald Mountain Expressway BridgeSupreme Court of Alabama · 2003
- Henry v. McCormack Bros. Motor Car Co.Supreme Court of Alabama · 1936
- Yolande Coal & Coke Co. v. PierceAlabama Court of Appeals · 1915
- State v. Lamson & Sessions CompanySupreme Court of Alabama · 1959
11 more not listed; retrieve them via the Exa API.