Commonwealth v. Life Assurance Co.

Opinion by

Mr. Justice Roberts,

This appeal is by the Life Assurance Company of Pennsylvania, a stock life insurance company organized under the laws of this Commonwealth, from an order of the Court of Common Pleas of Dauphin County, sitting as the Commonwealth Court, sustaining the imposition of a gross premiums tax under the Act of February 21, 1961, P. L. 33, 72 P.S. §§2270.1-2270.10. Appellant attacks the constitutionality of the Act and the interpretation given certain language contained therein by various agencies of the Commonwealth and by the court below.

The Act of 1961 imposes upon…