MORTON, District Judge.
The statute in question (Revenue Act of September 8, 1916, § 407, 39 Stat. 789) puts insurance companies into a class by themselves. It provides that "every corporation * * * having a capital stock represented by shares, and every insurance company [italics mine] * * * shall pay annually a special excise tax with respect to the carrying on or doing business by such corporation * * * or insurance company * * * and in estimating the...
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