Lumbermen's Indemnity Exchange v. State
Washington Supreme Court
Appeal from a judgment of the superior court for Thurston county, Wilson, J., entered December 8,1919, upon sustaining* a demurrer to the complaint, dismissing* an action to recover a tax paid.
1Opinion of the CourtMackintosh, J.
The appellant having, under protest, paid to the respondent a premium tax, which it claims to have been an overpayment, attempts in this action to recover the same. The complaint alleges that, during the year 1918, the appellant, a mutual fire insurance company, collected or contracted for premiums on fire risks in the sum of $253,873.04, and that the state insurance commissioner imposed upon and collected from the appellant two and one-quarter per cent of that amount, or $5,712.14. Appellant paid this amount under protest, claiming that it should have been taxed only one per cent, or…
2Cases cited3 opinions
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Fidelity & Deposit Co. v. FreudCourt of Appeals of Maryland · 1911
- In Re CurtisSupreme Court of Rhode Island · 1905
3Cited by1 opinion
- Automobile Underwriting Agency v. StateWashington Supreme Court · 1923