State Ex Rel. Old Line Life Insurance v. Olsness

This is a proceeding in mandamus to compel the defendant, as commissioner of insurance, to refund certain so-called hail insurance taxes paid by it upon land upon which it held a mortgage and the title to which it acquired through foreclosure. After a hearing in district court upon stipxdated facts, the plaintiff’s petition for a writ was denied and a judgment of dismissal entered. The plaintiff appeals.

The litigation presents but a single ultimate question, namely, whether, under chapter 171 of the Session Laws of North Dakota for 1931, the plaintiff is entitled to a refund of the hail taxes…