Home Fire Insurance v. Lynch
Utah Supreme Court
Appeal from the Third District Court, Salt Lake County, Hon. A. N. Cherry, Judge Action by the Home Fire Insurance Company against the treasurer and collector of Salt Lake County, to recover the amount of certain taxes levied on certain notes and accounts of the company for unpaid premiums, and which taxes were paid under protest.
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Appeal from the Third District Court, Salt Lake County, Hon. A. N. Cherry, Judge Action by the Home Fire Insurance Company against the treasurer and collector of Salt Lake County, to recover the amount of certain taxes levied on certain notes and accounts of the company for unpaid premiums, and which taxes were paid under protest. A demurrer to the complaint was sustained in the lower court, and the plaintiff company electing to stand upon its complaint, judgment was entered for the defendant. The opinion states the facts alleged. An unliquidated debt, a mere contingent claim for damages, or…
1Opinion of the CourtBaseiN, J.
Said plaintiff, during-the year 1897, being engaged in the business of fire insurance, had written certain policies of insurance for which it had claims for unearned premiums, consisting of notes and accounts against the insured, to the amount of ten thousand dollars. Said ¡notes and accounts were uncollectable in the event of the insured exercising his option to cancel said insurance; or in the event of loss, by fire, to the property insured, the plaintiff was obligated to pay to the insured such damage, up to the amount for which the same was insured. The assessor of Salt Lake County for…
2Cases cited4 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Republic Life Insurance v. PollakIllinois Supreme Court · 1874
- Kansas Mutual Life Ass'n v. HillSupreme Court of Kansas · 1893
- State ex rel. Mechanics & Traders Insurance v. Board of AssessorsSupreme Court of Louisiana · 1895
3Cited by5 opinions
- Kennecott Corp. v. Salt Lake CountyUtah Supreme Court · 1985
- Crystal Car Line v. State Tax CommissionUtah Supreme Court · 1946
- Continental Nat. Bank of Salt Lake City v. NaylorUtah Supreme Court · 1919
- Wheeling Fire Insurance v. Board of Equalization & ReviewWest Virginia Supreme Court · 1931
- City of Yale v. Michigan Farmers' Mutual Fire InsuranceMichigan Supreme Court · 1914