Gully v. Lumbermen's Mut. Casualty Co.

Appellee is a mutual casualty company admitted to do business in this state. It has never paid a privilege license tax, although regularly having paid its premium taxes. Appellant sued for the privilege license taxes for the years 1929 to 1934, inclusive, but the trial court dismissed the suit.

Under chapter 157, Laws 1918, mutual insurance companies were fully dealt with and set apart into and under a separate and special law, and section 18 of the act expressly so provided. This chapter, without substantial change, was re-enacted as article 15, c. 127, Code 1930 (section 5269 et seq.) and…