United Pacific Insurance v. Bakes

Respondent contends that in the portion of section 40-804, I. C. A., as amended by chapter 168, 1933 Session Laws, p. 302, 1 preceding the proviso therein, “gross premiums received” and “collected” means gross premiums less refunds or repayments because of cancelations, alleging in jits complaint that for 1935 it received total premiums of $101,254.64, and that:

“ .... plaintiff (respondent) deducted and took credit for the further sum (further that is than other deductions not involved or pertinent to the issues herein) of $28,019.50 which represented business placed upon its books during the…