Davis v. Penn Mutual Life Insurance Co.

Pratt, Judge.

This suit was filed on October 22, 1937, and does not involve the amendment to art. vn, sec. n, par. i of the State constitution (Code, § 2-5001), adopted in 1937, and laws enacted pursuant thereto relating to taxes on intangibles. The question here presented must be determined under applicable provisions of the constitution and laws of this State as they existed before such constitutional amendment and statutes made thereunder. Counsel for the plaintiffs in error insist only on their general demurrer. Therefore the sole question to be determined is the taxability in Fulton…