Equitable Life Assurance Society of United States v. Hobbs

The opinion of the court was delivered by

Wedell, J.:

This is an original proceeding in mandamus brought by the Equitable Life Assurance Society of the United States, a New York corporation, against Charles F. Hobbs, as commissioner of insurance of the state of Kansas, to require him to issue a certificate of authority to plaintiff to do business in the state of Kansas for the insurance year beginning May 1, 1939, and ending May 1, 1940.

The defendant commissioner refused to issue the certificate unless plaintiff first paid back taxes he claimed to be due on “annuity contracts” sold by plaintiff…