Iowa Mutual Tornado Insurance v. Gilbertson
Supreme Court of Iowa
Appeal from Polle District Court.— Hon. James A. Howe, Judge. Actions at law to recover taxes paid under protest, by the various insurance companies, appellants, to the defendants, who are respectively the Treasurer and Auditor of State. It is claimed that the statute, under which the taxes were exacted, is unconstitutional and void. Defendants’ demurrers to the petitions were sustained, and judgments were rendered against the several insurance companies for costs.
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Appeal from Polle District Court.— Hon. James A. Howe, Judge. Actions at law to recover taxes paid under protest, by the various insurance companies, appellants, to the defendants, who are respectively the Treasurer and Auditor of State. It is claimed that the statute, under which the taxes were exacted, is unconstitutional and void. Defendants’ demurrers to the petitions were sustained, and judgments were rendered against the several insurance companies for costs. They each prosecuted appeals to this court, and here the cases were consolidated and will be considered together.
1Opinion of the CourtDeemer, J.
The statute, under which the taxes sought to be recovered were exacted, reads as' follows:
*660State Tax — Date Payable. Every insurance corporation or association of whatever kind or character organized under the laws of the State of Iowa, not including county mutuals or fraternal beneficiary associations, which county mutuals and fraternal beneficial associations are not organized for pecuniary profit, shall on or before the 1st day of March of each year, pay to the Treasurer of State a sum equivalent to one per centum of the gross receipts from premiums, assessments, fees, and promissory…
2Cases cited26 opinions
- Barbier v. ConnollySupreme Court of the United States · 1884
- Virginia v. RivesSupreme Court of the United States · 1880
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Gibson v. MississippiSupreme Court of the United States · 1896
- Home Insurance v. New York StateSupreme Court of the United States · 1890
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3Cited by8 opinions
- Hale v. State Bd. of Assessment and ReviewSupreme Court of the United States · 1937
- Vilas v. Iowa State Board of Assessment & ReviewSupreme Court of Iowa · 1937
- Solberg v. DavenportSupreme Court of Iowa · 1930
- Hale v. Iowa State Board of Assessment & ReviewSupreme Court of Iowa · 1937
- Witmer v. Valley National BankSupreme Court of Iowa · 1937
3 more not listed; retrieve them via the Exa API.