St. Paul Fire & Marine Insurance v. Lewis

Citations

• 93 Kan. 586
• 144 P. 822
• 1914 Kan. LEXIS 474

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Fire Marshal's Department — Maintenance — -Tax Collectible from Fire Insurance Receipts Only. In the statute which authorizes a tax for the maintenance of the department of a state fire, marshal to be imposed upon each fire insurance company doing business in Kansas, not to exceed a certain per-, centage of “the gross cash receipts as premiums of such company on all business transacted by it in the state,” the receipts referred to are those resulting from insurance against losses by fire, and do not include premiums on policies insuring only against other risks, although issued by companies which also write fire insurance.</p>