Liverpool & London & Globe Insurance v. Board of Assessors for Parish of Orleans
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP LOUISIANA. The facts, which involve the power of a State to tax premiums of insurance due by residents to a non-resident insurance company which have been extended but not evidenced by written instrument, and the constitutionality of a statute of Louisiana to that effect, are stated in the opinion.
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ERROR TO THE SUPREME COURT OP THE STATE OP LOUISIANA. The facts, which involve the power of a State to tax premiums of insurance due by residents to a non-resident insurance company which have been extended but not evidenced by written instrument, and the constitutionality of a statute of Louisiana to that effect, are stated in the opinion. A State cannot legally impose an assessment and tax upon premiums due under open account by local policy holders to non-resident or foreign insurance companies. Such assessment and tax would be a taking of property without due process of law, in violation…
1Opinion of the CourtJustice Hughes
This suit was brought by'the Liverpool &. London & Globe Insurance Company of New. York, a foreign cor-, poration doing business in the State of Louisiana,’ to cancel an assessment made by the Board of Assessors for the. Parish of Orleans for the year 1906.
The assessment itself is not shown by the record, but from the testimony the Supreme Court- of the State concluded “that the property intended to be assessed was the amount due plaintiff by it& policy holders in this State for premiums on which credit of thirty and sixty days had been extended.” Dealing with the case from this standpoint,…
2Cases cited10 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Kirtland v. HotchkissSupreme Court of the United States · 1879
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3Cited by95 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Baldwin v. MissouriSupreme Court of the United States · 1930
90 more not listed; retrieve them via the Exa API.