MR. JUSTICE DOUGLAS delivered the opinion of the Court.
This is an appeal under § 237 (a) of the Judicial Code, 28 U.S.C. § 344 (a) from the judgment of the Wisconsin Supreme Court which sustained the constitutionality as construed and applied to appellant of § 201.18 of the Wisconsin Statutes, 1943. 244 Wis. 429, 12 N.W.2d 696.
Sec. 201.18 reads as follows:
"Reserves, basis for. (1) The unearned premium or reinsurance reserve for every...
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