United Mutual Life Insurance v. State Ex Rel. Attorney General

Appellant declined to pay a tax of 2% per cent, on certain gross premium receipts from 1931 to 1935, inclusive, for which the chancery court gave judgment in the sum of $5,566.30, with a direction that interest on such amount at six per cent, per annum should be computed and collected from December 1, 1936, to date of payment.

The state’s claim is 'based upon § 9968 of Crawford & Moses’ Digest, as amended by act 235 of 1935. Act 235 requires every life insurance company doing business in Arkansas to file with the insurance commissioner, at the time of making its annual report, a statement of…