Royal Neighbors of America v. State Ex Rel. Read

This suit was instituted by counsel appointed or employed by the Governor, who commenced the suit in the name of the state on the relation of the Insurance Commissioner, as plaintiff, to collect from the defendant corporation a large sum of money claimed to be due the state as taxes on premiums collected by defendant in this state from 1908 to 1934. The defense was based on a number of grounds, among others, that the defendant was a fraternal beneficiary association; that the statute levying the tax on premiums of foreign insurance companies collected in this state specifically exempts from…