State Ex Rel. National Life Insurance v. Jay

Bltjme, Chief Justice.

The relator, a mutual life insurance company, duly filed its annual statement of business transacted in the state of Wyoming for the year 1926, and paid $889.51 as a tax at the rate of 2y2 per cent on premiums in the sum of $35,-580.21, received on business done in this state during that year. This amount of tax was accepted, but later the Insurance Commissioner of the state demanded a further tax on an additional sum of $17,099.46, and threatened to cancel the license of the relator to do business in this state, unless this additional tax amounting to $427.48 were paid.…