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.