[DOWNLOAD] "Franklin Life Insurance Co. V. State Board Of Equalization" by Supreme Court Of California In Bank # Book PDF Kindle ePub Free
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eBook details
- Title: Franklin Life Insurance Co. V. State Board Of Equalization
- Author : Supreme Court Of California In Bank
- Release Date : January 19, 1965
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 79 KB
Description
TOBRINER, J. Asserting the unconstitutionality of the retaliatory tax statute (Ins. Code, § 685) or, in the alternative, its unconstitutional application in the instant case, plaintiff Franklin Life Insurance Company (hereinafter called the Company) sought unsuccessfully in the trial court to recover taxes assessed by defendant State Board of Equalization (hereinafter called the Board). More specifically, the Company contends: (1) the retaliatory tax statute conflicts with the constitutional provision authorizing the retaliatory tax; (2) the Board improperly computed the retaliatory tax imposed upon the Company; and (3) the Board's application of the tax denies the Company equal protection of the laws. For the reasons explained below we conclude that none of these arguments may prevail.