Commonwealth v. Girard Life Insurance

Opinion by

Mr. Justice Schaffer,

The question for determination in this case is the constitutionality of the Act of May 6, 1925, P. L. 526, which levies an eight mills tax upon the gross premiums received by insurance companies, but excepts from its provisions companies doing business upon the mutual plan without any capital stock and purely mutual beneficial associations.

Appellant, Girard Life Insurance Company, is a stock company. It urges upon us that the act unconstitutionally subjects it to the tax in discriminating between it and mutual companies in violation of the tax uniformity clause…