Connecticut Mutual Life Insurance v. Commonwealth

The only question argued in these cases- is as to the constitutionality of the St. of 1880, c. 227, which provides in the first section that “ every corporation and association-engaged within this Commonwealth, by its officers or by agents as defined by chapter one hundred and fourteen of the acts of ■ the year eighteen hundred and sixty-four, in the business of life insurance, whether incorporated by authority of this Commonwealth or otherwise, shall annually pay an excise tax of an amount to be determined by assessment of the same upon a valuation equal to the aggregate net value of all…