Legal Opinion

Coite v. Connecticut Mutual Life Insurance

Supreme Court of Connecticut

Decided February 15, 1870PublishedCited by 6 opinions

Action upon the statute of 1865 with regard to the taxation 'of corporations; brought to the Superior Court in Hartford county, and tried on the general issue, with notice, closed to tlio court.

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Action upon the statute of 1865 with regard to the taxation 'of corporations; brought to the Superior Court in Hartford county, and tried on the general issue, with notice, closed to tlio court. The statute referred to, (Gen. Statutes, tit. 64, sec.'48,) provides that “ the secretaries, treasurers or clerks of the several insurance companies chartered by this state and conducted in whole or in part upon the plan of mutual insurance, shall, on or before the tenth day of October in each year, make returns and statements, under oath, to the comptroller of public accounts, of the total amount of…

1Opinion of the CourtLoomis, J.

That part of the declaration which claims' a forfeiture, provided.by the statute, for the' neglect of the defendants to pay the tax in question, was ■ waived by ’the plaintiff’s.counsel during the argument, and-the only question *525presented for the decision oi the court -is, whether the de-fen'dants are liable to pay.the tax claimed to be due to the state, pursuant to the provisions of .the following statute,:

“ The secretaries, treasurers, or clerks of the several insurance companies chartered by. this state, and conducted in whole, or in part, upon the plan- of mutual insurance, shall, on or…

2Cases cited7 opinions

  1. Society for Savings v. CoiteSupreme Court of the United States · 1868
  2. Provident Institution v. MassachusettsSupreme Court of the United States · 1868
  3. Hamilton Co. v. MassachusettsSupreme Court of the United States · 1868
  4. President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
  5. Coite v. Society for SavingsSupreme Court of Connecticut · 1864

2 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. State v. New York, New Haven & Hartford RailroadSupreme Court of Connecticut · 1891
  2. Inter-Island Steam Navigation Co. v. ShawHawaii Supreme Court · 1897
  3. Nichols v. New Haven & Northampton Co.Supreme Court of Connecticut · 1875
  4. Roberts v. Automobile InsuranceSupreme Court of Connecticut · 1915
  5. Bartlett v. CarterSupreme Court of New Hampshire · 1879

1 more not listed; retrieve them via the Exa API.

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