Home Insurance Co. v. Taxing District

This is an agreed case to test the liability of foreign insurance companies doing business in the Taxing District of Shelby County to pay a privilege tax to the municipality. The -Court held them liable, and they have appealed.

By the Act of 1879, chap. 84, sec. 7, sub-sec. *64553, a tax for the benefit of the Taxing District, of $200, payable quarterly in advance each year, is directly laid “upon the privilege of opening or establishing an insurance 'office or agency for. the insurance of fire, life or accident, in the Taxing District, for companies not chartered by the laws of the State of…