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Great Northern Life Ins. Co. v. Read, 322 U.S. 47 (1944)
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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.
Great Northern Life Ins. Co. v. Read, 322 U.S. 47 (1944)
Great Northern Life Insurance Co. v. Read No. 235 Argued January 31, 1944 Decided April 24, 1944 322 U.S. 47
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
1. On review by certiorari of a judgment of the Circuit Court of Appeals, the respondent may urge in support of the judgment a contention which was sustained by the District Court. P. 49.
2. A foreign insurance company brought suit in the federal district court of Oklahoma against the Insurance Commissioner of Oklahoma, to recover payments made to him pursuant to a state statute which levied a tax of four percent on premiums received by foreign insurance companies in the State. Section 12665, Oklahoma Statutes of 1931, prescribed a judicial procedure for recovery of money wrongfully collected as taxes.
Held:
(1) The suit was a suit against the State, and not maintainable without its consent. Eleventh Amendment; Smith v. Reeves, 178 U.S. 436. P. 53.
(2) The State had consented to its being sued only in its own courts, and the suit was therefore not maintainable in the federal court. P. 55.
3. A State may limit to its own courts suits against it to recover taxes, and its intent in respect of such suits to submit to the jurisdiction of courts other than those of its own creation must clearly appear. P. 54.
4. Smyth v. Ames, 169 U.S. 466; Reagan v. Farmers’ Loan & Trust Co., 154 U.S. 362, and Gunter v. Atlantic Coast Line, 200 U.S. 273, distinguished. P. 55.
136 F.2d 44 vacated.
Certiorari, 320 U.S. 726, to review the affirmance of a judgment dismissing on the merits a suit to recover sums alleged to have been illegally exacted as taxes.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Great Northern Life Ins. Co. v. Read, 322 U.S. 47 (1944) in 322 U.S. 47 322 U.S. 48. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=AY7EWCJ9K7SAZ5B.
MLA: U.S. Supreme Court. "Syllabus." Great Northern Life Ins. Co. v. Read, 322 U.S. 47 (1944), in 322 U.S. 47, page 322 U.S. 48. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=AY7EWCJ9K7SAZ5B.
Harvard: U.S. Supreme Court, 'Syllabus' in Great Northern Life Ins. Co. v. Read, 322 U.S. 47 (1944). cited in 1944, 322 U.S. 47, pp.322 U.S. 48. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=AY7EWCJ9K7SAZ5B.
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