Appendix — Maccabees v. Carter

on

and no law hereafter enacted, shall apply to them un-

less they be expressly designated therein (Ib. sec. ag

Sec. 6424: Code of Tennessee:

‘‘Such Societies Are Charitable Institutions. very

fraternal benefit society organized or licensed under

this article is declared to be a charitable and benev-

olent institution, and all of its funds shall be exempt

from all and every state, county, district, municipal,

and school tax, other than taxes on real estate and

office equipment (Ib. see. 30).”’

Chapter No. 3: Public Acts of Tennessee, 1945, See.

1249.169 of 1949 Pocket Sup. to Tenn. Code:

‘Whereas, The Supreme Court of the United States

has declared in recent decisions that the business of

insurance is interstate commerce, it is therefore de-

clared to be the legislative intent of this Act to revise

the taxing statutes of Tennessee applicable to such

business so as to provide equal and nondiscriminatory

taxation of domestic and foreign insurance companies

alike, and to fully comply with the requirements of

the Commerce Clause of the Federal Constitution:

“Section 1. Be It Enacted by the General Assembly

of the State of Tennessee, That every domestic or

foreign insurance company writing life, fire, marine,

fidelity, surety, casualty, liability insurance, or other

forms of insurance, shall pay direct to the Commis-

sioner of Insurance and Banking the taxes as herein-

afier provided for.

‘All insurance companies writing the forms of in-

surance enumerated above, except life insurance com-

panies and fraternal benefit associations, orders or

societies, and except as provided in Section 2 of this

Act applicable to ‘Workmen’s Compensation’ insur-

‘AP ARE FRE ik aR a Suet dO

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ance enumerated above, except life insurance pay Two

percentum (2%) on gross premium paid by or for

policy holders residing in this State or on property

located in this State. Life insurance companies shall

pay Two percentum (2%) on gross premium receipts

from citizens of and residents of this State. All such

taxes shall be payable on or before March 1st and

September Ist of each year, on sworn returns, forms

for which shall be furnished to the companies by the

Jommissioner of Insurance and Banking.”’

Sec. 7:

‘*Be It Further Enacted, That this Act shall not

apply to fraternal benefit associations and societies as

defined in Sections 6357-6433, inclusive, of the Official

Code of Tennessee, nor to those exempt from such

provisions as provided in Section 6421 of the said

Code.’’

Sec. 6434: Code of Tennessee (Penalty Statute):

‘‘Additional Liability Upon Insurers for Failure

to Pay Promptly Insurance Losses When Refusal Is

Not in Good Faith. The insurance companies of this

state, and foreign insurance companies and other per-

sons doing an insurance business in this state, in all

cases when a loss occurs and they refuse to pay the

same within sixty days after a demand shall have

been made by the holder of the policy on which said

loss occurred, shall be liable to pay the holder of said

policy, in addition to the loss and interest thereon, a

sum not exceeding twenty-five per cent. on the lia-

bility for said loss; provided, that it shall be made to

appear to the court or jury trying the case that the

refusal to pay said loss was not in good faith, and that

such failure to pay inflicted additional expense, loss,

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or injury upon the holder of said policy; and, pro-

vided, further, that such additional liability, within

the limit prescribed, shall, in the discretion of the

court or jury trying the case, be measured by the

_additional expense, loss and injury thus entailed (1901,

ch. 141, see. 1).’’

Sec. 7670: Pope’s Statutes of Arkansas:

‘‘Penalty and Attorneys’ Fees. In all cases where

loss occurs and the fire, life, health or aecident insur-

ance company liable therefor shall fail to pay the same

within the time specified in the policy, after demand

is made therefor, such company shall be liable to pay

the holder of such policy, in addition to the amount

of such loss, twelve per cent. damages upon the amount

of such loss, together with all reasonable attorneys’

fees for the prosecution and collection of said loss;

said attorneys’ fees to be taxed by the Court where

the same is heard on original action, by appeal or

otherwise and to be taxed up as a part of the costs

therein and collected as other cases are, or may be by

law collected (Sec. 1, Act of 1905).”

OOOO Ne

INDEX.

Summary statement of matter involved

LAM ee ee et oe

Judgment of Circuit Court of Appeals...............

| PTT Cee T ee ee es

Reasons why the Court should not exercise its disere-

tionary power to grant the writ of certiorari prayed

SOIR SPP ener ores pang penn er per TS ene Ota

ee ee er en

Adoption of Tennessee Code in 1981. ..............

No change governing rights of parties made by Ten-

WENN Sites Shu becawie Kesar sebakee eh skake

ee a ee reyes

In absence of a decision of Tennessee court on the

point, the Supreme Court of the United States will

leave undisturbed ar interpretation placed on a

state statute by a local federal distriet judge and

by three judges of the Cireuit Court of Appeals

whose circuit includes such state................

Decisions in other states construing additional lia-

ey OE MCT CUO avis cov ove viK cea vin

No conflict of decision of United States Cireuit Court

of Appeals for Sixth Circuit in this cause with an-

other Cireuit Court of Appeals on the same mat-

RSP eee T ee Ce Tee ee eee ee ee PP

Cases Cited.

Alabama State Federation of Labor v. MeAdory, 325

U.S. 450, 468, 89 L. ed. 1725, 1736, 65 S. Ct. 1384...

12

14

17

il

Bowen v. Railway Mutual Assoc., 54 Fed. (2d) 391

(D. C. Fla.) 10... 0c cccccccsccccccccccccccceseees 17

Brotherhood of Railroad Trainmen v. Daniels, 18 Tenn.

App. 264, 75 S. W. (2d) 1019........-.-+-+ee- 4, 15, 16

Bryan v. Aetna Life Ins. Co., 174 Tenn. 602, 611, 130

oe) nn ee 16

Cheatham County v. Murff, 176 Tenn. 93, 109, 138

BH. W. (2d) 480... 2.2 cece cece ence er eeeerncecens 8

Coffman v. Breeze Corporations, Inc., 323 U. S. 316,

325, 89 L. ed. 264, 271, 65 S. Ct. 298......-.------+ 9

Columbian National Life Ins. Co. v. Harrison, 12 Fed.

(DA) GBG on. ccc cece nsec ccc cnccncceunececccess 20

Erie R. R. Co. v. Tompkins, 304 U. 8S. 64, 78, 82 L. ed.

1188, 1194, 58 S. Ct. 770.2... 6.6. eee eee ee eee ees 14

Forrest v. State, 154 Tenn. 13, 285 S. W. 589......... 12

Gallagly v. American Ins. Union, 20 S. W. (2d) 642.. 19

Globe Indemnity Co v. Union Planters Bank & Trust

Co., 27 Fed. (2d) 496.........2 02 cece cece eee eees 19

Grand Lodge Free and Accepted Masons of Texas v.

Walker (Tex. Civ. App.), 110 S. W. (2d) 945...... 17

Helvering v. Stuart, 317 U. 8S. 154, 87 L. ed. 154, 63

ef Seley en ene ee errr rere Pree ete 4

Kidd v. National Council J. O. U. A. M., 137 Tenn. 398,

406, 193 S. W. 130......... 0. eee eee eee 2, 4, 5, 9, 10, 14

Lane v. Brotherhood of Locomotive Engineers, 73 Pace.

(2d) 1356 (Ore.).....- 0. cece eee recent ence eee 17

MacGregor v. State Mutual Life Assur. Co., 315 U. S.

280, 86 L. ed. 846, 62 S. Ct. 607.......--.-- +02 4, 5,15

Memphis Street R. R. Co. v. Mayor ete., 44 Tenn. 406,

PES PP PE OEE Tene Ye Le tee te ea 13

Motor Transportation Co. v. Carden, 164 Tenn. 416,

423, 50S. W. (2d) 280.... 2-0. eee eee cece tree eee

Powers v. L. & N. R. R. Co., 183 Tenn. 526, 528, 194

S. W. (2d) 241... cece cece cece cece eect e renee ees 16

ha OR

iii

Railway Mail Assn. v. Chamberlain, 148°Fed. (2d)

A Er ere Ere ees

Silliman v. International Life Ins. Co., 135 Tenn. 646,

SN ETE 6c. 1 <ban Viencuins ADZi Renan ee 19

Snyder v. Mystic Circle, 122 Tenn. 248, 268, 122 S. W.

EE Ee ee een eRe rane ee 2, 4, 5, 8, 10, 14

Supreme Ruling of the Fraternal Mystic Circle v.

Snyder, 227 U. S. 497, 57 L. ed. 611, 33 S. Ct.

MP ASE UATEREY Sa a Cea Oat REA ex ses hot ee 4, 8,9, 19

Tobin v. Estes, 168 Tenn. 403, 407, 79 S. W. (2d)

I RE ESE ET Ree Pe ea ee TE 4, 5,13

West v. American Tel. & Tel. Co., 311 U.S. =, 236,

85 L. ed. 139, 143, 144, 61 8. Ct. 179. .........5..... 14

Statutes Cited.

Pope’s Digest of the Statutes of Arkansas, Sec. 7670.. 18

Public Acts for the Second Extraordinary Session of

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Williams’ Tennessee Code:

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