Village of Axtell v. Nebraska Hardware Mutual Insurance

Plaintiff sues to recover from the defendant an occupation tax for the years 1939, 1940 and 1941.

The ordinance of plaintiff provides: “For the use, support and maintenance of the Volunteer Fire Department * * * an occupation tax of Five Dollars ($5.00) per annum shall be and is hereby levied upon each and every fire insurance company * * doing business in this village.” The question here presented is, was the defendant “doing business.” in the plaintiff village so as to make it liable for the payment of the tax? The action was tried to the court, a jury being waived. The trial court found for…