Bosworth v. Metropolitan Life Insurance

Opinion of the Court by

Chief Justice Miller

Reversing.

TMs action was brought by tbe appellee insurance company under Section 162 of tbe Kentucky Statutes, to require tbe Auditor of Public Accounts to issue bis warrant on tbe State Treasurer in favor of appellee for $385.58, in repayment of taxes wbicb it paid to tbe State wben they were not, in fact, due.

Appellee is a foreign life insurance company, and did business in Kentucky during the period hereinafter mentioned. Under tbe statute in force from 1903 until 1906 every foreign life insurance company was .required to annually pay $2.00 on…