Kansas City Life Insurance v. Love
Texas Supreme Court
Original application by the Insurance Company for mandamus from the Supreme Court against the Commissioner of Insurance.
1Opinion of the CourtChief Justice Gaines
This is a petition by the relator, a life insurance company organized under the laws of Missouri, to compel the respondent, as Commissioner of Insurance and Banking, to'certify one percent upon its gross receipts as reported, as its occupation tax for doing business in the State, or in the alternative, to certify 2% percent upon such receipts until August 14, 1907, and after that one percent upon that amount. There is a demurrer to the petition.
The claim of the relator in the first instance is that under the facts alleged in the petition it is liable for a tax of only one percent upon its…
2Cases cited1 opinion
- State v. Galveston, Harrisburg & San Antonio Railway Co.Texas Supreme Court · 1906
3Cited by16 opinions
- Group No. 1 Oil Corporation v. SheppardCourt of Appeals of Texas · 1935
- New York Life Ins. v. Bd. of Com'rs of Okla. Cty.Supreme Court of Oklahoma · 1932
- Board of Insurance Com'rs v. Prudential Fire Ins. Co.Court of Appeals of Texas · 1942
- Millers' Mut. Fire Ins. Co. v. City of AustinCourt of Appeals of Texas · 1919
- Republic Insurance Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
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