Commonwealth v. Equitable Life Assurance Society of United States
Supreme Court of Pennsylvania
Appeal, No. 23, May T., 1912, by Commonwealth of Pennsylvania, from order of C. P. Dauphin Co., Com. Docket, 1910, No. 436, directing judgment in favor of defendant in case of Commonwealth of Pennsylvania v. The Equitable Life Assurance Society of the United States. . Appeal by defendant from account of the insurance commissioner settling tax on gross premiums.
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Appeal, No. 23, May T., 1912, by Commonwealth of Pennsylvania, from order of C. P. Dauphin Co., Com. Docket, 1910, No. 436, directing judgment in favor of defendant in case of Commonwealth of Pennsylvania v. The Equitable Life Assurance Society of the United States. . Appeal by defendant from account of the insurance commissioner settling tax on gross premiums. Before McCarrell, J., without a jury, under the Act of April 22, 1874, P. L. 109. The facts are stated in the opinion of the Supreme Court. The court entered judgment for the defendant. The plaintiff appealed. Error assigned, inter…
1Opinion of the Court
Opinion by
Mr. Justice Potter,
The Act of June 28, 1895, P. L. 408, Section 1, provides that “hereafter the annual tax upon premiums of *290insurance companies of other states or foreign governments, shall be at the rate of two per centum upon the gross premiums of every character and description received from business done within this Commonwealth within the entire calendar year preceding.” The Equitable Life Assurance Society of the United States, whose home office is in New York, transacts business in Pennsylvania. From a deposition of its president, made part of the record in this case, by…
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