State v. Minnesota Farmers Mutual Insurance
Supreme Court of Minnesota
Action in the district court for Hennepin county to recover as a tax two per cent of the premiums received by defendant during the calendar year 1916, under the provisions of E. L. 1905, § 1625, as amended by Laws 1907, c. 321, and Laws 1915, c. 184. From the order sustaining plaintiff’s demurrer to the answer, defendant appealed.
1Opinion of the Court
Taylor, C.
The state brought this action to collect from defendant a tax equal to two per centum of the premiums received by defendant during the year 1916. Defendant answered that it was incorporated as a farmers’ mutual insurance company for the sole purpose of insuring farm crops against damage by hail, and other farm property against damage by cyclone, and is within the class of insurance companies not subject to such tax. The state demurred to the answer -and defendant appealed from an order sustaining the-demurrer.
In a similar action, previously brought against this same defendant, it…
2Cases cited6 opinions
- Park v. City of DuluthSupreme Court of Minnesota · 1916
- Mutual Benefit Life Insurance v. County of MartinSupreme Court of Minnesota · 1908
- State ex rel. Mudeking v. ParrSupreme Court of Minnesota · 1909
- State ex rel. St. Paul City Railway Co. v. Minnesota Tax CommissionSupreme Court of Minnesota · 1915
- State v. Farmers & Mechanics Savings BankSupreme Court of Minnesota · 1911
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Minnesota v. National Tea Co.Supreme Court of the United States · 1940
- Contos v. HerbstSupreme Court of Minnesota · 1979
- Hassler v. EngbergSupreme Court of Minnesota · 1951
- State v. Minnesota Federal Savings & Loan Ass'nSupreme Court of Minnesota · 1944
- National Tea Co. v. StateSupreme Court of Minnesota · 1939
15 more not listed; retrieve them via the Exa API.