New England Mut. Life Ins. v. Reece

These suits were brought against the commissioner of insurance and fiscal officers of the state to recover certain taxes paid by complainant under protest. From a decree for the complainant, the defendants have appealed.

Chapter 13 of the Public Acts of the Second Extra Session of 1931 (article 3, section 2), item 100' (a) and Revenue Acts of other years since 1895 have contained substantially the same provision as follows:

“. . . Life insurance corporations or companies of other States and foreign countries shall pay two and one-half percent on gross premium receipts from citizens of and…