Metropolitan Life Insurance v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court for the county of Suffolk November 26, 1906, under R. L. c. 14, § 67, as amended by St. 1906, c. 349, seeking the repayment to the petitioner of taxes alleged by it to have been assessed illegally and paid by it under protest in the years 1902, 1903,1904. There was a hearing before Sheldon, J., on agreed facts.
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Petition, filed in the Supreme Judicial Court for the county of Suffolk November 26, 1906, under R. L. c. 14, § 67, as amended by St. 1906, c. 349, seeking the repayment to the petitioner of taxes alleged by it to have been assessed illegally and paid by it under protest in the years 1902, 1903,1904. There was a hearing before Sheldon, J., on agreed facts. It appeared that the petitioner had been authorized to engage in insurance business in this Commonwealth in 1867, and since then had been doing so; that, previous to 1902, it had paid in this Commonwealth a tax assessed under the provisions…
1Opinion of the CourtKnowlton, C. J.
The decision of this case involves two questions: First, whether the taxation upon insurance companies incorporated in other States, provided for in the R. L. c. 14, §§ 24, 28, is to be imposed under both sections, and taxes are to be collected of the companies under each section, or whether the sections provide two separate and independent modes of taxation, of which one only can be adopted in any particular case, so that the Commonwealth has no right to collect under § 28 unless the amount assessable under that section is larger than the amount that would be payable under § 24. Secondly,…
2Cited by7 opinions
- Bankers Life Co. v. RichardsonCalifornia Supreme Court · 1923
- Life Casualty Ins. Co. v. Coleman, AuditorCourt of Appeals of Kentucky (pre-1976) · 1930
- Prudential Insurance Co. of America v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1999
- Cochrane v. Bankers' Life Co.Court of Appeals for the Eighth Circuit · 1929
- Fireman's Fund Insurance v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1950
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