City of Dubuque v. Northwestern Life Insurance
Supreme Court of Iowa
Appeal from General Term, Ninth District (Dubuque County). Thursday, June 9. This is an action to recover the taxes levied by the city of Dubuque, for the year 1868, upon the income of defendant from premiums on risks received at its agency in that city.
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Appeal from General Term, Ninth District (Dubuque County). Thursday, June 9. This is an action to recover the taxes levied by the city of Dubuque, for the year 1868, upon the income of defendant from premiums on risks received at its agency in that city. It was submitted to the district court upon an agreed statement of facts, which is substantially as follows: The defendant is a corporation organized under the laws of Wisconsin, for the purpose of doing the business of life insurance. It has an agency in Dubuque, among others in this state, for the purpose of prosecuting its business. During…
1Opinion of the CourtBeck, J.
The plaintiff insists that the income of defendant is personal property, within the meaning of the law, and is subject to taxation for city purposes. This is denied by the defendant, who insists that receipts of premiums by defendant, in the transaction of its business within this state, are not property under the laws of the state, so that taxation by the city, for city purposes, may be levied thereon. The defendant raises another objection to the power of the city to levy the tax, which is fully argued by the counsel of the parties, and seems to be relied upon by defendant’s counsel. It is…
2Cited by9 opinions
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Hale v. State Bd. of Assessment and ReviewSupreme Court of the United States · 1937
- City of Burlington v. Putnam InsuranceSupreme Court of Iowa · 1870
- State ex rel. Cornell v. PoynterNebraska Supreme Court · 1899
- Aachen & Munich Fire Insurance v. City of OmahaNebraska Supreme Court · 1904
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