CALIF.-W. ST. LIFE INS. CO. v. ST. BD. OF EQUALIZATION

Docket No. 9537.

171 Cal.App.2d 801 (1959)

341 P.2d 51

CALIFORNIA-WESTERN STATES LIFE INSURANCE COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION et al., Appellants.

Court of Appeals of California, Third District.

July 8, 1959.


Attorney(s) appearing for the Case

Edmund G. Brown and Stanley Mosk, Attorneys General, and Harold B. Haas, Deputy Attorney General, for Appellants.

Downey, Brand, Seymour & Rohwer, Harry B. Seymour and George Basye for Respondent.


SCHOTTKY, J.

The Board of Equalization of the State of California and the individual members thereof appeal from a judgment in favor of the California-Western States Life Insurance Company by which the latter recovered the sum of $15,718.42, representing taxes paid under protest.

By the terms of article XIII, section 14 4/5, of the California Constitution an annual tax is imposed on each insurer doing business in this state. In the case of an insurer who does...

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