Lockhart v. American Mut. Life Ins. Co.

McClendon, chief justice.

Suit brought under Art. 7057b, Vernon’s Ann.Civ.St., by Mutual (American Mutual Life Insurance Company, an Iowa corporation), successor of Yeomen (The Brotherhood of American Yeomen, a fraternal benefit society, organized under the laws of Iowa) against the Board (State Board of Insurance Commissioners) and other officials, to recover gross premium taxes for 1932 and subsequent years upon assessments paid 'by Texas holders of beneficiary certificates issued by Yeomen prior to 1932. The taxes having been demanded by the Board (as having accrued under Art. 4769,…