Glass v. Prudential Ins. Co. of America

GARDNER, Chief Justice.

Complainant, the Prudential Insurance Company of America, a foreign corporation, is now and has been for a long number of years engaged in a rather extensive insurance business in the State of Alabama. The privilege or license tax for conducting its business in this state is fixed in Title 51, § 816, Code 1940, the sum to be paid being largely in excess of that required of domestic insurance companies engaged in business in the state, as set out in § 819, Title 51, Code 1940. In June 1944, the Supreme Court of the United States in United States v. Southeastern…