Northwestern Mut. Life Ins. Co. v. Wisconsin, 275 U.S. 136 (1927)

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Northwestern Mutual Life Insurance Company v. Wisconsin


Nos. 75

, 76


Argued October 27, 1927
Decided November 21, 1927
275 U.S. 136

ERROR TO THE SUPREME COURT
OF THE STATE OF WISCONSIN

Syllabus

A state tax on domestic insurance companies, called an annual license fee, which consists of three percent annually of the gross income of the corporation, save rents from land otherwise taxed and premiums, is void pro tanto where the income is in part interest from United States bonds. P. 140.

189 Wis. 103, 114 reversed.

Error to the judgments of the Supreme Court of Wisconsin in two cases sustaining taxes on the gross income of the Insurance Company. The Company sued in the state circuit court to recover portions of the taxes paid upon the ground that, pro tanto, the tax fell on the income from United States bonds. Judgments of the circuit court dismissing the complaints on demurrer were affirmed by the court below.