Cochrane v. National Life Insurance

Suit brought by defendant in error, as plaintiff in the court below, and so designated here, against plaintiff in error as defendant there, to enjoin defendant from annulling plaintiff’s certificate of authority to do business in this state, and from invoking any of the penal provisions of the Insurance Code, on account of the failure and refusal of plaintiff to pay the two per cent tax, or any other tax, on the sum of $4,714 mentioned in the complaint.

The defendant filed a general demurrer to the complaint which was overruled. Defendant having elected to stand on his demurrer, the court…