Equitable Life Assurance Soc. of United States v. Pennsylvania
Supreme Court of the United States
ERROR TO THE COURT OF COMMON PLEAS OF DAUPHIN COUNTY, STATE OF PENNSYLVANIA. ' The facts, which, involve the constitutionality under the due process clause of the Fourteenth Amendment of a statute of Pennsylvania taxing the gross premiums on life insurance policies issued within the State, are stated in the opinion. The assumption by a state court of a fact not in evidence as a basis for decision is a denial of due process of law.
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ERROR TO THE COURT OF COMMON PLEAS OF DAUPHIN COUNTY, STATE OF PENNSYLVANIA. ' The facts, which, involve the constitutionality under the due process clause of the Fourteenth Amendment of a statute of Pennsylvania taxing the gross premiums on life insurance policies issued within the State, are stated in the opinion. The assumption by a state court of a fact not in evidence as a basis for decision is a denial of due process of law. The tax sought to be collected is a property tax, and as such cannot be collected. . The construction given to the act of 1895 deprives, the society of its property…
1Opinion of the CourtJustice Holmes
The Equitable Life Assurance Society of the United States, the plaintiff in error, does business in Pennsylvania. By an act of June 28, 1895, that State levies an annual tax of two per cent, upon the gross premiums of every character received from business done within the State during the preceding year. The Company paid large taxes under this act, but appealed to the state courts from charges made by the State Accounting Officer in respect of premiums for the years 1906, 1907, 1908, 1909 and 1910, paid to the Company outside the State by residents of Pennsylvania. The' Supreme Court…
2Cases cited8 opinions
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- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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3Cited by49 opinions
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- Osborn v. OzlinSupreme Court of the United States · 1940
- Connecticut General Life Insurance v. JohnsonSupreme Court of the United States · 1938
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