State Ex Rel. Metropolitan Life Insurance v. Upson
Supreme Court of Connecticut
Application for a writ of mandamus requiring the respondent to determine what sums of money paid by the relator as taxes on its business in this State should be refunded to it under existing law, brought to the Superior Court in Hartford County and tried to the court, Robinson, J., upon the respondent’s motion to quash the alternative writ; the court granted the motion to quash and rendered judgment for the respondent, from which the relator appealed.
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Application for a writ of mandamus requiring the respondent to determine what sums of money paid by the relator as taxes on its business in this State should be refunded to it under existing law, brought to the Superior Court in Hartford County and tried to the court, Robinson, J., upon the respondent’s motion to quash the alternative writ; the court granted the motion to quash and rendered judgment for the respondent, from which the relator appealed. By stipulation of the parties the companion case of State ex rel. New Tort Life Insurance Company v. Upson, Insurance Commissioner, which…
1Opinion of the CourtHall, J.
The following facts are alleged in the application and in the alternative writ of mandamus.
The Metropolitan Life Insurance Company of New Tort, having been duly admitted to transact business in this State, paid to this State in 1902 the sum of $12,473.67, in 1903 the sum of $11,998.32, and in January, 1904, the sum of $10,400.46, as a tax of one per cent, upon premiums received from business transacted in this State in the years 1901, 1902 and 1903, respectively, from policies written prior to January 1st, 1902. These sums were so paid upon the demand of the insurance commissioner of this…
2Cases cited5 opinions
- American Casualty Insurance & Security Co. v. FylerSupreme Court of Connecticut · 1891
- Obertoni v. Boston & Maine RailroadMassachusetts Supreme Judicial Court · 1904
- Seymour v. ElySupreme Court of Connecticut · 1870
- People ex rel. Provident Savings Life Assurance Society v. MillerNew York Court of Appeals · 1904
- People Ex Rel. P.S.L. Assur. Soc. v. . MillerNew York Court of Appeals · 1904
3Cited by26 opinions
- In the Matter of Gilhuly's PetitionSupreme Court of Connecticut · 1938
- HOFF EX REL. HOFF v. Natural Refining Products Co.New Jersey Superior Court Appellate Division · 1955
- Comley, State's Attorney, Ex Rel. Rowell v. BoyleSupreme Court of Connecticut · 1932
- State v. ColemanSupreme Court of Connecticut · 1921
- Eliasberg v. Standard Oil Co.New Jersey Superior Court Appellate Division · 1952
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