SNAKE RIVER MUTUAL FIRE INSURANCE CO. v. NEILL

No. 8656.

336 P.2d 107 (1959)

SNAKE RIVER MUTUAL FIRE INSURANCE COMPANY, Plaintiff-Appellant, v. P. G. NEILL, State Tax Collector of the State of Idaho, Defendant-Respondent.

Supreme Court of Idaho.

On Objection to Allowance of Costs March 10, 1959.


Attorney(s) appearing for the Case

Clemons, Skiles & Green, Boise, for appellant.

Frank L. Benson, Atty. Gen., Dwight F. Bickel, Asst. Atty. Gen. (Graydon W. Smith, former Atty. Gen., Elbert E. Gass and Edward J. Aschenbrener, former Asst. Attys. Gen., on the brief), for respondent.


TAYLOR, Justice.

Plaintiff (appellant) paid franchise taxes based upon its net income, under the provisions of the Property Relief Act of 1931, I.C., Title 63, Chapter 30, as amended, for the years of 1951, 1952, 1953 and 1954. November 22, 1955, plaintiff made demand for refund of the taxes paid for those years on the ground that plaintiff was a mutual fire insurance company and as such exempt from the tax under I.C. § 63-3029, subd. 9, which provides:

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