EQUITABLE LIFE SOCIETY v. PENNSYLVANIA

No. 263.

238 U.S. 143 (1915)

EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES v. COMMONWEALTH OF PENNSYLVANIA.

Supreme Court of United States.

Decided June 14, 1915.


Attorney(s) appearing for the Case

Mr. Charles W. Pierson and Mr. Wm. S. Snyder, with whom Mr. Thomas DeWitt Cuyler was on the brief, for plaintiff in error.

Mr. William M. Hargest, Second Deputy Attorney General of the State of Pennsylvania, with whom Mr. Francis Shunk Brown, Attorney General of the State of Pennsylvania, was on the brief, for defendant in error.


MR. JUSTICE HOLMES delivered the opinion of the court.

The Equitable Life Assurance Society of the United States, the plaintiff in error, does business in Pennsylvania. By an act of June 28, 1895, that State levies an annual tax of two per cent. upon the gross premiums of every character received from business done within the State during the preceding year. The Company paid large taxes under this act, but appealed to the...

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