Beery v. AMERICAN LIBERTY INSURANCE COMPANY

The several parties involved in this litigation will hereinafter be referred to as follows: Samuel N. Beery, Commissioner of Insurance for the State of Colorado, as Commissioner; American Liberty Insurance Company, an Alabama corporation, as American; and Merchants Fire Insurance Company, a Colorado corporation, as Merchants.

In 1961 the Commissioner filed a claim against American, which in 1960 acquired all the assets and assumed all the liabilities of Merchants, alleging that Merchants had failed to pay premium taxes as provided by Chap. 87, Sec. 14, 1935 C.S.A. in a total amount of…