State Ex Rel. Pacific Mutual Life Insurance v. Larson

CHAPMAN, J.:

This is a case of original jurisdiction in mandamus. The facts are not in dispute and the motion to quash directed to the alternative writ presents for adjudication purely a question of statutory interpretation. The relator contends that he overpaid to the state treasurer under the provisions of Chapter 19501, Acts of 1939, Laws of Florida, as taxes on premiums from policy holders for the years 1939, 1940 and and until May 29, 1941, “on policies surrendered for cash value,” in amounts viz: the sum of $1466.29 for the year 1939, being 2% on $73,314.72; the sum of $1,600.58 for the…