State Ex Rel. National Life Insurance v. Hyde
Supreme Court of Missouri
Mandamus. ^ (1) A taxing statute is to be strictly construed. In re Estate of Clark, 270 Mo. 362; Gould v. Gould, 245 U. S. 153. (2) A statute should not be construed so as to produce an unjust result or one contrary to its own manifest intention. Darlington Lumber Co. v. Bailroad, 216 Mo. 672; State ex rel.
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Mandamus. ^ (1) A taxing statute is to be strictly construed. In re Estate of Clark, 270 Mo. 362; Gould v. Gould, 245 U. S. 153. (2) A statute should not be construed so as to produce an unjust result or one contrary to its own manifest intention. Darlington Lumber Co. v. Bailroad, 216 Mo. 672; State ex rel. Duller v. Seehorn, 246 Mo. 577. (3) A tax upon “premiums received'’’ means premiums which are actually received, “dividends,” or the return to the policyholder of over-payments of prior premiums, as a credit in reduction of subsequent premiums, are to be deducted from the gross or…
1Opinion of the CourtDavid E. Blair, J.
This is an original proceeding in mandamus in which Alfred L. Harty, then Superintendent of the Insurance Department of this State, was named as one of the respondents. Upon his retirement from that office his successor, Ben C. Hyde, was substituted as a party respondent. Relator is seeking to compel the Superintendent of the Insurance Department to certify to the State Auditor that the tax due, owing and payable by relator on premiums received by relator during the year 1920 in the State of Missouri and on business done in this State, is $7,368.14, and to compel respondent L. D. Thompson as…
2Cases cited9 opinions
- Commonwealth v. Metropolitan Life InsuranceSupreme Court of Pennsylvania · 1916
- People ex rel. Connecticut Mutual Life Insurance v. State TreasurerMichigan Supreme Court · 1875
- Mutual Benefit Life Ins. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Massachusetts Bonding & Insurance v. ChornSupreme Court of Missouri · 1918
- State ex rel. Brewster v. WilsonSupreme Court of Kansas · 1918
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Laclede Gas Co. v. City of St. LouisSupreme Court of Missouri · 1953
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- State Ex Rel. Ford Motor Co. v. GehnerSupreme Court of Missouri · 1930
- New England Mut. Life Ins. v. ReeceTennessee Supreme Court · 1935
- State Ex Rel. Kansas City Power & Light Co. v. SmithSupreme Court of Missouri · 1938
9 more not listed; retrieve them via the Exa API.