Prudential Ins. Co. of America v. Barnett

Appellant paid under protest certain premium and privilege taxes which had accrued during the last six months of the year 1944, pursuant to the requirements of Code 1942, Section 9537: It propounded its claim for refund in accordance with Chapter 127, Laws of 1944, which was denied, hence this appeal.

' Under Section 9537, appellant, a nonresident mutual insurance company authorized to do business in this *241State, was required to pay an annual privilege or premium tax equal to two and one-fourth per cent, of the gross premiums received from contracts or insurance policies written or covering…