Modern Woodmen of America v. Casados

McDERMOTT, Circuit Judge.

This cause is submitted for final decree upon motion to dismiss the bill of complaint, the defendants announcing that they do not desire to answer over if the motion is overruled. The underlying questions are (1) whether plaintiff is subject to the two per cent, tax on gross premiums and other fees assessed against insurance companies, and (2) if so, whether the statute imposing such tax is in conflict with the Fourteenth Amendment to the Federal Constitution. Jurisdiction exists because of diversity of citizenship and the presence of a substantial federal question,…