Continental Assurance Co. v. Tennessee

The State of Tennessee brought this suit to enforce payment of privilege taxes measured by premiums on policies -of insurance issued while appellant.was doitig business /. Within the State, but upon1 which the premiums were paid . after its withdrawal from the State. Appellant contended that since its withdrawal it had transacted no business within the State; that the policyholders there had mailed their premiums on unmatured policies to the home office of appellant in another State; and that to hold it liable for •thetaxes demanded would deprive it of its property in violation of the…