United States Fidelity & Guaranty Co. v. State Board of Equalization

Defendants, the State Board of Equalization and others, appeal from judgments for plaintiffs, insurance *386companies, in their actions to recover taxes on their gross premiums paid under protest, together with interest on the sums.

It was stipulated that the method of conducting the bail bond business (it is a tax on premiums for such bonds which are here involved) by plaintiff companies and their agents was substantially as follows: “P, a prisoner, contacts B, a bail agent, to secure his release from jail. If B holds a bail permittee license he first decides whether to post cash bail or a bail…