Bankers Life Co. v. Richardson

The plaintiff, Bankers Life Company, brought four actions to recover excess taxes alleged to have been illegally levied and collected by the state of California. It appeals from a judgment of the lower court in favor of Friend William Richardson, as state treasurer, defendant, and against it, as plaintiff. The primary question presented is whether or not, under the constitutional amendment relating to taxation, which was adopted November 8, 1910, and the acts passed by the legislature to carry its provisions into effect, assessments collected by plaintiff from its members under its assessment…