Read, Ins. Com'r v. Royal Neighbors of America

This is an appeal from a judgment holding that fraternal beneficiary associations such as defendant in error, plaintiff below, were not brought within purview of the gross insurance premium tax laws of the state by the amendment in the year 1945 (Title 36, S.L. 1945, ch. 1, p. 123).

*438The judgment' was based on a finding that fraternal beneficiary associations were distinguished under the public policy, from insurance companies, and so exempt from payment of the tax as a condition of securing licenses or transacting business within the state.

Royal Neighbors of America, as plaintiff, sought…