McNall v. Metropolitan Life Insurance

Citations

• 65 Kan. 694
• 70 P. 604

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Insurance Companies — Two-per-cent. Tax — Act of 1898 Construed. Under the provisions of chapter 25, Laws of 1898 (Gen. Stat. 1901, §§ 3585-3588), which act went into effect January 11, 1899, the superintendent of insurance collected a two-per-cent, tax, based on the amount of premiums received on business done in this state by a foreign insurance company in the year 1898. Held, that the collection of the tax was authorized by the law as a condition precedent to the right of the company to transact business here after January 15, 1899.</p>