State v. Hibernia Insurance
Supreme Court of Louisiana
PPEAL from tbe Civil District Court for the Parish of Orleans. Lazarus, J. 1 “ Gross premium,” in the license act, includes all premiums, from whatever source. 2. Exemptions from taxation are to be strictly oonstrued, and as “ rebates ” are not mentioned among the items to be deducted from the “gross premium,” they cannot be allowed. Act No. 4, 2d Ex.
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PPEAL from tbe Civil District Court for the Parish of Orleans. Lazarus, J. 1 “ Gross premium,” in the license act, includes all premiums, from whatever source. 2. Exemptions from taxation are to be strictly oonstrued, and as “ rebates ” are not mentioned among the items to be deducted from the “gross premium,” they cannot be allowed. Act No. 4, 2d Ex. Sess. 1881, p. 70. 3. A license is a personal privilege to pursue a certain vocation, and the amount fixed, to be paid by the license payer, cannot he construed as a tax on income or otherwise, and made subject to the laws governing property…
1Opinion of the Court
The opinion of the Court was delivered by
Fenner, J.
This case involves the*construction and constitutionality of the sections of Act No. 4,of 1882, regulating.the .license'taxation of insurance companies.
*466The pertinent provisions are the following:
Section 1 of the License Act, page 52, provides: “That there is hereby levied an annual license tax for the year 1882, and for each subsequent year, upon each * * * corporation pursuing any * * * business in the State of Louisia/na, etc.
“ Sec. 2. That on the 2d day of January, 1882, and each subsequent year, each tax collector throughout the State…
2Cited by10 opinions
- New England Mut. Life Ins. v. ReeceTennessee Supreme Court · 1935
- Mutual Benefit Life Ins. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Iowa Mutual Tornado Insurance v. FischerSupreme Court of Iowa · 1954
- State Ex Rel. National Life Insurance v. HydeSupreme Court of Missouri · 1922
- Jefferson Std. Life Ins. Co. v. King, Ins. Com.Supreme Court of South Carolina · 1932
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