Search Supreme Court Cases


U.S. Supreme Court

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


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.

Page 238 U. S. 145

Powered by Justia US Supreme Court Center: EQUITABLE LIFE ASSUR. SOC'Y V. PENNSYLVANIA, 238 U. S. 143 (1915)

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.