Liverpool Insurance v. Massachusetts
Supreme Court of the United States
Error to the Supreme Judicial Court of Massachusetts; the case being this: A statute of the State just named imposes upon “ each fire, marine, and fire and marine insurance company, incorporated or associated under the laws of any government or State other than one of the "United States, a tax of 4 "per cent, upon all premiums charged or received on contracts made in this commonwealth for insurance of property.”
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Error to the Supreme Judicial Court of Massachusetts; the case being this: A statute of the State just named imposes upon “ each fire, marine, and fire and marine insurance company, incorporated or associated under the laws of any government or State other than one of the "United States, a tax of 4 "per cent, upon all premiums charged or received on contracts made in this commonwealth for insurance of property.” The same statute imposes a tax of but 2 per cent, upon such, premiums wheu the company is incorporated under the laws of any one of the United States other than Massachusetts.; upon…
1Opinion of the CourtJustice Miller
The case of Paul v. Virginia, * decided that the business of insurance, as ordinarily conducted, was' not commerce, and that a corporation of one State, having an agency by which it conducted that business in another State, was not engaged in commerce between the States.
It was also held in that case that a corporation was not a citizen within the meaning of 'that clause of the Constitution, which declares that the citizens of each State shall be entitled to all the privileges and immunities of citizens in’, the several States, and that a corporation created by a State could exercise none of…
2Cited by72 opinions
- United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Blake v. McClungSupreme Court of the United States · 1898
- Puerto Rico v. Russell & Co.Supreme Court of the United States · 1933
- Philadelphia Fire Assn. v. New YorkSupreme Court of the United States · 1886
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