City of New Orleans v. Liverpool & London & Globe Insurance

Citations

• 52 La. Ann. 1904

Syllabus

<p>Syllabus.</p> <p>When a foreign insurance company is charged by the authorities of the city of New Orleans, the place of the domicil of the company and of its State agency, with a city license equal in amount to the license charged by the State authorities, for a State license, and it seeks to reduce the license on the'ground that part of its policies were issued in localities other than New Orleans, it assumes the obligation of showing by the facts and circumstances under which they were issued, that it came under a liability to a-license to the other political corporations by reason of the issuing of the policies there, and that it had paid the same.</p> <p>On Application foe Reheaeino.</p> <p>Where an insurance company is sued for a license tax by the city of New Orleans and it is made to appeal- that it has paid a municipal tax license elsewhere in the State on business done and premiums collected outside of the city of New Orleans, and that the claim of the latter is predicated in part upon such business done and premiums collected outside of its limits, the company is entitled to claim a credit for the license tax so paid on premiums collected outside of the city.</p>