Northwestern Mutual Life Insurance v. Wisconsin

These two causes, originally brought in the Circuit Court of Dane County, present the same question. The plaintiff cpmpany, a corporation under the laws of Wisconsin, has long carried on therein the business of insuring lives. It seeks to recover excess taxes exacted by the State for the five years, 1918-1923. The courts below held that the exaction was proper under § 76.34, Wisconsin Statutes, 1923 (§ 1211-35, Stat. 1919; § 51.32, Stat. 1917). And they definitely denied the contention that so construed' and applied the statute conflicted with the Constitution or laws of the United States.

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