|
|
Equitable Life Assur. Soc’y v. Pennsylvania, 238 U.S. 143 (1915)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Equitable Life Assur. Soc’y v. Pennsylvania, 238 U.S. 143 (1915)
Equitable Life Assurance Society v. Pennsylvania No. 263 Argued May 5, 6, 1915 Decided June 14, 1915 238 U.S. 143
ERROR TO THE COURT OF COMMON PLEAS OF DAUPHIN COUNTY
STATE OF PENNSYLVANIA
Syllabus
A state may tax life insurance companies upon business done within the state and measure the tax upon the premiums on policies of residents of the state; and, in estimating the amount of premiums, those paid by residents to foreign insurance companies outside of the state may be included without depriving such companies of their property without due process of law.
Taxation has to be determined by general principles.
The Pennsylvania Act of 1895, levying a tax of two percent on gross premiums of life insurance companies received for business done within the state, does not amount to taxing property beyond its jurisdiction as to the premiums paid directly to a corporation outside of the state. Union Transit Co. v. Kentucky, 199 U.S. 194, distinguished.
239 Pa.St. 288 affirmed.
The facts, which involve the constitutionality under the due process clause of the Fourteenth Amendment of a statute of Pennsylvania taxing the gross premiums on life insurance policies issued within the state, are stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Equitable Life Assur. Soc’y v. Pennsylvania, 238 U.S. 143 (1915) in 238 U.S. 143 238 U.S. 145. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=Y88GXYWAPZDW2KS.
MLA:
U.S. Supreme Court. "Syllabus." Equitable Life Assur. Soc’y v. Pennsylvania, 238 U.S. 143 (1915), in 238 U.S. 143, page 238 U.S. 145. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=Y88GXYWAPZDW2KS.
Harvard:
U.S. Supreme Court, 'Syllabus' in Equitable Life Assur. Soc’y v. Pennsylvania, 238 U.S. 143 (1915). cited in 1915, 238 U.S. 143, pp.238 U.S. 145. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=Y88GXYWAPZDW2KS.
|