Commonwealth v. Equitable Life Assurance Society of United States

Citations

• 239 Pa. 288
• 86 A. 787
• 1913 Pa. LEXIS 556

Syllabus

<p>Taxation — State taxation — Insurance companies — Act of June 28,1895, P. L. 108.</p> <p>The tax imposed under the Act of June 28, 1895, P. L. 408, upon the premiums of foreign insurance companies received from business done within the State of Pennsylvania, is to be collected upon all premiums received by the company from policy holders, residents of Pennsylvania, even though paid directly to the home office or to agencies outside of Pennsylvania.</p> <p>Fell, C. J., and Brown, J., dissent.</p>