Employers Casualty Co. v. Hobbs

The opinion of the court was delivered by

Thiele, J.:

This is an original proceeding in mandamus to compel repayment to the plaintiff of a claimed excess of taxes, fees and charges paid by the plaintiff under protest in 1938 for the preceding year’s business, and as a result of an exaction by the commissioner of insurance under the retaliatory provisions of our statutes pertaining to foreign insurance companies authorized to do business in this state.

There is no dispute of fact, and the legal question pertains to the *775proper method to be applied in fixing the amount to be exacted, if any, under…