Aetna Life Ins. v. Coulter
Court of Appeals of Kentucky
Case 93 — ¡Suits by the Aetna Life Insurance Company, Connecticut Mutual Life Insurance Company, Equitable Life Assurance Company, Fidelity Mutual Life Insurance Company, Home Life Insurance Company, Mutual Life Insurance Company of New York, Mutual Benefit Life Insurance Company, Massachusetts Mutual Life Insurance Company, Metropolitan Life Insurance Company, Michigan Mutual Life Insurance Company, National Life Insurance Company, New York Life Insurance Company,…
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Case 93 — ¡Suits by the Aetna Life Insurance Company, Connecticut Mutual Life Insurance Company, Equitable Life Assurance Company, Fidelity Mutual Life Insurance Company, Home Life Insurance Company, Mutual Life Insurance Company of New York, Mutual Benefit Life Insurance Company, Massachusetts Mutual Life Insurance Company, Metropolitan Life Insurance Company, Michigan Mutual Life Insurance Company, National Life Insurance Company, New York Life Insurance Company, Northwestern Mutual Life Insurance Company, New England Mutual Life Insurance Company, Provident Savings Life Assurance .Society,…
1Opinion of the Court
Opinion op the coukt by
JUDGE HOBSON
Reversing.
Appellants are foreign life insurance companies doing business in this State. They filed these suits to restrain the board of valuation and assessment from proceeding to assess them for franchise tax for the year 1901, or retro*797spectively for the previous years since November 11, 1898, under section 4077, Ky. St. 1899, on the ground that such companies are not included in the statute. This is the only question to be determined. The circuit court dismissed their petition.
The statute is in these words: “Every railway company or corporation, and every…
2Cases cited8 opinions
- Levi v. City of LouisvilleCourt of Appeals of Kentucky · 1895
- Weaver v. ToneyCourt of Appeals of Kentucky · 1899
- Baldwin v. ShineCourt of Appeals of Kentucky · 1886
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Board of Council v. Fidelity Trust & S. V. Co.Court of Appeals of Kentucky · 1901
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
- Commonwealth v. LedmanCourt of Appeals of Kentucky · 1907
- Commonwealth ex rel. Auditor's Agent v. Louisville Gas Co.Court of Appeals of Kentucky · 1909
- Commonwealth v. Louisville Transfer Co.Court of Appeals of Kentucky · 1918
3 more not listed; retrieve them via the Exa API.