Mutual Benefit Life Insurance Co. of Newark v. Richardson

This is an appeal by defendant from a judgment in favor of plaintiff in an action to recover certain taxes paid to the state by plaintiff upon the business done by it within this state during the year 1916, under the requirement of section 14, article XIII, of the constitution as adopted in 1910, which provides as follows: “Every insurance company or association doing business in this state shall annually pay to the state a tax of one and one-half per cent upon the amount of the gross .premiums received upon its business done in this state, less return premiums and reinsurance in companies or…