State v. Wheeler
Citation | 50 N.W. 770,33 Neb. 563 |
Parties | STATE v. WHEELER. |
Decision Date | 19 December 1891 |
Court | Supreme Court of Nebraska |
Section 7, art. 9, of the constitution, prohibits the legislature from imposing taxes on municipal or other corporations, or the inhabitants or property thereof, for corporate purposes. Held, that the requirement that certain insurance companies should pay a certain amount of the gross receipts to fire companies, etc., was a tax, and therefore in conflict with the constitution.
Exceptions from district court, Douglas county.
Prosecution against Daniel H. Wheeler, as agent of a foreign insurance company, for failure to pay to the city treasurer of Omaha a percentage on certain premiums for fire insurance. Defendant pleaded guilty, and a motion in arrest of judgment was subsequently sustained, and he was discharged, and the prosecution excepts. Affirmed.T. J. Mahoney, Co. Atty., for plaintiff.
H. C. Brome, for defendant.
The defendant in error was informed against in the district court of Douglas county under the provisions of chapter 47 of the acts of the legislature of the state of Nebraska of 1889, entitled “An act to require insurance companies organized under the laws of other states, and doing business in Nebraska, to pay a duty or rate for the support of fire companies composing the fire department of any city or village.” The information charges that the defendant, on or about the 6th day of July, A. D. 1889, in said county of Douglas, did then and there effect, and procure to be effected, fire insurance to the amount of $3,000 by the Phœnix Insurance Company of Brooklyn, N. Y., upon a dwelling-house situated in the city of Omaha, in said county and state, the property of one John T. Hopkins; that said Daniel H. Wheeler then and there received for said fire insurance a premium of $45; said insurance company being a corporation organized under the laws of the state of New York, said state being a state other than the state of Nebraska, and the said Daniel H. Wheeler then and there being a duly-authorized agent of said corporation; the said city of Omaha then and there being a city of the metropolitan class, duly organized under the laws of the state of Nebraska, having an organized fire department with more than 12 active members, 1 good hose-cart, 500 feet of good leather hose kept in an engine-house, fit and ready at all times for actual service, 1 hook and ladder company with no less than 12 active members, having a good hook and ladder truck and the necessary men, teams, and equipments so as to constitute an active and properly equipped fire department, ready for service at all times; and the said Daniel H. Wheeler not having then and there executed and...
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...and James Byrne, for plaintiff in error: Sections 76 and 77 of the act of 1887 violate section 7, article 9, of the constitution. State v. Wheeler, 33 Neb. 563. right granted by the city to the railway company to use the streets was a contract. The act of 1887 impaired the obligation of suc......
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