National Life & Accident Ins. v. State Ex Rel. Mitchell

McGowen, J.,

delivered the opinion of the court., The appellant filed its declaration against the state of Mississippi seeking to recover from the state a refund of excess privilege tax amounting to two thousand thirty-one dollars and sixty cents, alleged to have been Wrongfully collected from it by the state of Mississippi. The facts upon which the refund is claimed, and the principle of law involved, is to be found in the case of Universal Life Insurance Co. v. State ex rel. W. J. Miller, 155 Miss. 358, 121 So. 849. The declaration showed that the refund here sued for was actually paid to…