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Citation: 238 U.S. 143

1. Equitable Life Assurance Soc. v. Pennsylvania, No. 263, SUPREME COURT OF THE UNITED STATES, Argued May 5, 6, 1915 , June 14, 1915

OVERVIEW: It did not violate due process for a Pennsylvania act of June 28, 1895, to tax premiums paid to an insurance company, a foreign corporation, outside the state by Pennsylvania residents. Many incidents of the contracts were likely to be attended to in Pennsylvania, and it was not unnatural to take policyholders residing in the state as a measure.


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