Coleman v. Western Southern Life Ins. Co.

Opinion of the .Court by

Judge Richardson

Affirming.

These appeals involve identical questions. On a joint motion of the parties they have been consolidated and ordered to be tried together; therefore, we will dispose of them in one opinion.

The decisive question is the right of the Western & Southern Life Insurance Company to recover under Section 162, Kentucky Statutes, of the commonwealth, $2,567.25 of premium taxes paid, under section 4226, Kentucky Statutes, and of the Union Central Life Insurance Company to re-cover of it $1,631.28 premium taxes, paid under the same section.

The amount…