Brown v. Pittsburgh L. & T. Co.
Alabama Court of Appeals
Appeal from Montgomery City Court- Heard before Hon. Gaston Gunter. Action by the Pittsburg Life & Trust Company against Cyrus B. Brown, as Insurance Commissioner, to recover certain money paid under protest. Judgment for plaintiff and defendant appeals.
Read the full summary
Appeal from Montgomery City Court- Heard before Hon. Gaston Gunter. Action by the Pittsburg Life & Trust Company against Cyrus B. Brown, as Insurance Commissioner, to recover certain money paid under protest. Judgment for plaintiff and defendant appeals. The evident purpose of the statutes was to fix a license or privilege tax on all insurance premiums collected in the state of Alabama and the only reasonable construction to be given the statute is that it has reference to the gross amount of premiums paid by residents in the state of Alabama regardless of whether they are paid in the state…
1Opinion of the CourtThomas, J.
Section 2089 of the Code of'1907, as amended by an act approved August 31, 1909 (Gen. & *616Local Acts, Sp. Sess. 1909, p. 337), among other things, thus provides:
“Every insurance company, domestic or foreign, doing business in this state, when filing statement as required by section 4556 of this Code shall at the same time pay to the Insurance Commissioner the following amounts, that is to say: Each fire insurance company shall pay one and one-half dollars on each one hundred dollars of the gross premiums, less return premiums, received by it in this state, and every other insurance company…
2Cases cited34 opinions
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- City of Birmingham v. Southern Express Co.Supreme Court of Alabama · 1909
- Pullman Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
29 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Peninsular Casualty Co. v. StateSupreme Court of Florida · 1914
- Brown v. Pittsburg Life & Trust Co.Alabama Court of Appeals · 1914