New York Life Insurance v. Chaves
New Mexico Supreme Court
Appeal from District Court, Santa Fé County; E. C. Abbott, Judge. Action by the New York Life Insurance Company against Jacobo Chaves, Superintendent of Insurance. From judgment for defendant, plaintiff appeals. A taxing act must be strictly construed, and where its construction is doubtful, the doubt must be resolved in favor of those upon whom the tax is laid.
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Appeal from District Court, Santa Fé County; E. C. Abbott, Judge. Action by the New York Life Insurance Company against Jacobo Chaves, Superintendent of Insurance. From judgment for defendant, plaintiff appeals. A taxing act must be strictly construed, and where its construction is doubtful, the doubt must be resolved in favor of those upon whom the tax is laid. Spreckels Sugar Company v. McClain, 192 D. S. 397, 48 L. Ed. 496; American Twine Co. v. Worthington, 141 U. S. 468, 35 L. Ed. 821; Hall Co. v. Com., 215 Mass. 326, 102 N. E. 364; People v. Sohmer, 141 N. Y. S. 635; Matter of Hodges,…
1Opinion of the Court
OPINION OF THE COURT.
PARKER, J.
The appellant brought an action in the-court below to recover the sum of $954.31 from the appellee, who is superintendent of insurance of the state. This sum represents the amount of tax which the appellee required the appellant to pay, and which it paid under protest. The tax was exacted’ by the appellee under, the provisions of section 2810, Code 1915, the pertinent provisions whereof are as follows:
“All insurance companies, partnerships or associations engaged in the transaction of the business of insurance in this state shall annually, on or before the 1st…
Also in this document: Concurrence.
2Cases cited3 opinions
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Fuller v. Metropolian Life InsuranceSupreme Court of Connecticut · 1898
- Mutual Benefit Life Ins. v. CommonwealthCourt of Appeals of Kentucky · 1908
3Cited by5 opinions
- New England Mut. Life Ins. v. ReeceTennessee Supreme Court · 1935
- State ex rel. Brewster v. WilsonSupreme Court of Kansas · 1918
- Northwestern Mutual Life Insurance v. RobertsCalifornia Supreme Court · 1918
- Northwestern Mut. Life Ins. v. FinkDistrict Court, E.D. Wisconsin · 1917
- Utah Farm Bureau Insurance v. State Tax CommissionUtah Supreme Court · 1959