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STANDARD INS. CO. v. TAX COM.

230 Or. 461 (1962)

370 P.2d 608

STANDARD INSURANCE COMPANY v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed with directions April 18, 1962.

Attorney(s) appearing for the Case

Herbert C. Hardy, Portland, argued the cause for appellant. With him on the briefs were Cake, Jaureguy, Hardy, Buttler & McEwen, Portland.

Ira W. Jones, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Attorney General and Donald H. Burnett, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and ROSSMAN, PERRY, SLOAN, O'CONNELL and GOODWIN, Justices.

REVERSED WITH DIRECTIONS.

SLOAN, J.

Plaintiff appeals from an order and decree of the circuit court which affirmed an order of defendant subjecting plaintiff to the Oregon corporation excise tax. A recitation of the historical background of the case is necessary to explain the basis of our decision.

Plaintiff was originally organized as a capital stock life insurance company in 1906. In 1929 the legislature adopted an act which permitted such a company...

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