City of St. Joseph v. Ernst
Supreme Court of Missouri
Appeal from, Buchanan Criminal Court. — Hon. Silas Woodson, Judge. (1) The general statutes of this state (R. S., secs. '6060, 6061, 6062), making provision for the taxation of the amount of business done annually by foreign insurance companies, do not violate the constitution of the state (art. 10, sec. 4), requiring all property to be taxed in proportion to its value. The tax is not on property, but on the amount of premiums received for the privilege of doing business.
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Appeal from, Buchanan Criminal Court. — Hon. Silas Woodson, Judge. (1) The general statutes of this state (R. S., secs. '6060, 6061, 6062), making provision for the taxation of the amount of business done annually by foreign insurance companies, do not violate the constitution of the state (art. 10, sec. 4), requiring all property to be taxed in proportion to its value. The tax is not on property, but on the amount of premiums received for the privilege of doing business. Glasgow v. Bowse, 43 Mo. 489, 490-1; Express Co. v. St. Joseph, 66 Mo. 680, 681. (2) Nor do these sections violate the…
1Opinion of the CourtBlack, J.
The plaintiff is a city of the second class, under the general laws of this state. By an ordinance, duly enacted, it is provided that no person or corporation shall carry on any kind of insurance business in the city, in person or by agent, without a. license for such purpose. The amount required to be paid for a license for one year is fifty dollars. .The same ordinance makes it unlawful for any person to act as agent for any company, not having paid the license. The offender is declared to be guilty of a misdemeanor, and upon conviction to be fined not less than one hundred dollars. The…
2Cases cited4 opinions
- Glasgow v. RowseSupreme Court of Missouri · 1869
- City of St. Louis v. GreenMissouri Court of Appeals · 1878
- City of St. Louis v. GreenSupreme Court of Missouri · 1879
- City of St. Louis v. Boatmen's Insurance & Trust Co.Supreme Court of Missouri · 1870
3Cited by11 opinions
- State v. Parker Distilling Co.Supreme Court of Missouri · 1911
- Nebraska Telephone Co. v. City of LincolnNebraska Supreme Court · 1908
- City of St. Charles v. ElsnerSupreme Court of Missouri · 1900
- City of Lamar v. AdamsCourt of Appeals of Kansas · 1901
- City of St. Louis v. McCannSupreme Court of Missouri · 1900
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