Canada Life Assurance Co. v. Valentine
Court of Common Pleas of Ohio, Franklin County, Civil Division
1Opinion of the CourtRogers, J.
- The action is one to enjoin the auditor and treasurer, respeeively, of this county from levying and collecting taxes on municipal -bonds deposited by the plaintiff with the superintendent of insurance of the state. The case is heard and submitted, in the main, upon the pleadings.
The facts are, in substance, these: the plaintiff is a foreign life insurance corporation, having its organization and domicile in the Dominion of Canada. However, it has complied with the laws of Ohio permitting it to transact its business in this state, and is and was so engaged in the life insurance business at…
2Cases cited6 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Scottish Union & National Insurance v. BowlandSupreme Court of the United States · 1905
- Grundy County v. Tennessee Coal, etc., Co.Tennessee Supreme Court · 1895
- Western Assurance Co. v. HallidayCourt of Appeals for the Sixth Circuit · 1903
- Hall v. City of FayettevilleSupreme Court of North Carolina · 1894
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