SOVEREIGN CAMP, W. O. W. v. MURPHY

No. 4607.

17 F.Supp. 650 (1936)

SOVEREIGN CAMP, W. O. W. v. MURPHY, Commissioner of Insurance of State of Iowa, et al.

District Court, S. D. Iowa, Central Division.

December 2, 1936.


Attorney(s) appearing for the Case

Eugene D. Perry, of Des Moines, Iowa, John T. Harding and David A. Murphy, both of Kansas City, Mo., and Rainey T. Wells, of Omaha, Neb., for plaintiff.

Edward L. O'Connor, Atty. Gen., and Lehan T. Ryan, Asst. Atty. Gen., for defendants.

Before WOODROUGH, Circuit Judge, and DEWEY and NORDBYE, District Judges.


WOODROUGH, Circuit Judge.

On application for interlocutory injunction before three-judge court:

Iowa requires foreign insurance companies to pay as taxes a percentage of premiums received from their insurance business done in the state but exempts fraternal beneficiary associations. The statute (Code of Iowa 1935, § 7022) reads:

"7022. Foreign companies—tax on gross premiums. Every insurance company incorporated under the laws of...

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