People Ex Rel. Continental Ins. Co. v. . Miller
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 7, 1904, which confirmed, on certiorari, a determination of the defendant refusing to revise a tax assessed against the relator. The facts, so far as material, are stated in the opinion. The tax is upon the right to do business, and the statute shows a clear intention that its amount shall be determined by the amount of business done.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 7, 1904, which confirmed, on certiorari, a determination of the defendant refusing to revise a tax assessed against the relator. The facts, so far as material, are stated in the opinion. The tax is upon the right to do business, and the statute shows a clear intention that its amount shall be determined by the amount of business done. (People ex rel. v. Miller, 177 N. Y. 51] People ex rel. v. Morgan, 57 App. Div. 335.) Unearned premiums which have been returned to the…
1Opinion of the CourtVann, J.
The relator, a domestic fire insurance corporation, is subject to taxation at the rate of one per cent per annum on the gross amount of premiums received during the calendar jear for business done in this state. (Tax Law, § 187.) The «comptroller in computing the gross amount of its premiums for the year 1901 included the sum of $49,280.81 refunded to policy holders upon canceled policies and refused to deduct fhe sum of $13,149.40 paid by the company for reinsurance. TTpon due application made, he declined to readjust the tax «by deducting either of the sums named, and a writ of certiorari,…
2Cases cited2 opinions
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- German Alliance Insurance v. VanCleaveIllinois Supreme Court · 1901
3Cited by32 opinions
- Christiania General Insurance Corporation of New York v. Great American Insurance CompanyCourt of Appeals for the Second Circuit · 1992
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- Laclede Gas Co. v. City of St. LouisSupreme Court of Missouri · 1953
- Travelers Casualty & Surety Co. v. Insurance Co. of North AmericaCourt of Appeals for the Third Circuit · 2010
- MATTER OF GUARDIAN LIFE INS. CO. v. ChapmanNew York Court of Appeals · 1951
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