State v. Mutual Life Ins.

Citations

• 21 Ohio C.C. Dec. 692

Syllabus

<p>INSURANCE — TAXATION.</p> <p>Insurance Premiums Paid by Mail are Taxable.</p> <p>A petition in an action against an insurance company brought by the state to collect taxes on premiums paid in Ohio which alleges that such premiums “were paid to it (company) in the state of Ohio by policy holders by depositing the same within the mails in the state of Ohio at its request and addressed to it at its home office in the city of New York, and which premiums were carried by the mails to the said home office of said company,” states a cause of action under Gen. Code 5432 (R. S. 2745).</p> <p>[Syllabus approved by the court.]</p>