Fireman's Fund Insurance v. Commissioner of Corporations & Taxation

This is an appeal by an insurance company incorporated in California and doing a fire and marine business in this Commonwealth from a decision of the Appellate Tax Board, refusing abatement in part of an excise tax as sessed upon the appellant by the commissioner of corporations and taxation under G. L. (Ter. Ed.) c. 63, § 23, as appearing in St. 1945, c. 721, § 2, 1 upon the gross premiums and additional premiums charged and assessments made upon its Massachusetts business during the year 1945.

The assessment was in the sum of $20,561.08 and included a so called “retaliatory” tax under the…