Brennan v. Mississippi Home Insurance Co.

• Decision Date: 17 April 1893
• Citation: 13 So. 228,70 Miss. 531
• Court: Mississippi Supreme Court
• Parties: J. M. A. BRENNAN ET AL. v. MISSISSIPPI HOME INSURANCE CO

13 So. 228

70 Miss. 531

J. M. A. BRENNAN ET AL. v. MISSISSIPPI HOME INSURANCE CO

Supreme Court of Mississippi

April 17, 1893

March 1893

FROM the chancery court of Warren county, HON. CLAUDE PINTARD Chancellor.

The appellee is a domestic insurance company, chartered under the laws of this state, and domiciled in Vicksburg. It paid for the year of 1892 the privilege tax of $ 1,000, required to be paid by every fire insurance company, whether domestic or foreign, doing business in this state. Its assets were also assessed for said year for the purpose of ad valorem taxation by the county and state, and, after the time for the payment of ad valorem taxes for that year had expired, Brennan tax-collector for said county, and the tax-collector for the city of Vicksburg, were proceeding to enforce the payment of said ad valorem taxes by levy upon the property of the company, when it filed this bill, seeking to enjoin the collection of such taxes. The bill alleges that the amount of the ad valorem taxes claimed by the county is $ 280, and the amount claimed by the city is $ 400, the aggregate of the demand being $ 680, which is less than the amount of privilege tax required by law to be paid by foreign insurance companies for that year.

The sole question presented is whether the appellee is liable to pay such ad valorem taxes, in view of the provision of § 181, constitution 1890, which is as follows: "Domestic insurance companies shall not be required to pay a greater tax in the aggregate than is required to be paid by foreign insurance companies doing business in this state, except to the extent of the excess of their ad valorem tax over the privilege tax imposed upon such foreign companies."

The provision of § 112 of the constitution, reference to which is made in the opinion, is as follows: "The legislature may provide for a special mode of valuation and assessment for railroads, and railroad and other corporate property, or for particular species of property, belonging to persons, corporations, or associations not situated wholly in one county. But all such property shall be assessed at its true value, and no county shall be denied the right to levy county and special taxes upon such assessment as in other cases of property situated and assessed in the county."

The defendants demurred to the bill, and also moved to dissolve the injunction. These being heard together, the court overruled both the demurrer and the motion, and, by final decree, perpetuated the injunction; and from this decree defendants appeal.

Affirmed.

R. V Booth, for appellant.

I submit that § 181 of the constitution requires the ad valorem tax to be paid at all events. If appellee is entitled to any relief at all, the reduction must come from the privilege tax of $ 1,000, which is the amount required of foreign insurance companies. The section is obscure, but the general idea seems to be to place domestic insurance companies on the same footing with foreign. Foreign insurance companies must pay an ad valorem tax on all property owned within this state. Domestic companies must therefore do the same....