State Ex Rel. Central Surety Insurance v. State Tax Commission

This is a certiorari to review the record of the State Tax Commission in assessing a corporation franchise tax for the year 1940 against each relator, both having been organized under provisions of Article 6, Chapter 37, Revised Statutes of Missouri, 1939, and to review the certification by the State Tax Commission to the State Auditor, and the latter’s certification to the State Treasurer of the amounts of such taxes. One of the relators is engaged in writing general casualty insurance and the other fire insurance. As the issues in each case are identical, the two cases have been…