Standard Life Insurance v. City of Atlanta

it is declared in the Civil Code, § 980: “Every fire insurance company and life insurance company incorporated, under the laws of this State, and. doing business on the legal reserve plan, shall bp required to return for taxation all of its real estate as other real estate is returned, and all of the personal property owned by such company shall be returned as other personal property is returned for taxation;, and the value of the personal property owned by it shall be ascertained in the following manner: Erom the total value of the assets held by the company, both real and personal, shall be…