901
y on Cotober 7, 1933, ut which thr it held a lloumo
sf%g February 88, 1934.
The Xeroularrwas llauucd in Tnxaa on ~sbraur~ 97,
19S4, anb, upon illinc;Its flr6t return, lnoluded theroln
readansfro-2:;a?30r ;:atlmal 224 recclvarshlgto howa-
P(cr 31, 1994, and oontinurrdto pay texu on the premium8
oollectad an Hatlonal.Life pollclee until it% lser&x with
i:aahlrrgton!~stlrmsl.
For the year 1939 tba Washington Metlonal paid
the followin& tarss on pb v Iurn8aailcatee 0n rmi0nd Lire
pallolma:
OE Life w.34a.19
($93,QS?1.09
psnhrw oolleote4)
QI kocidsnt sod 5baHllth 44,ss
(%l,mmo prtiuao 9olleoteQ)
t
Board or Inmuranoo C0sdsslon4r4, !aee 3
Slnoe anrhingtan %tlonal has taken 0~41'Heroialesc
through a marker, it appareatly tekea over the ~osltlon form
erly ocouplad by &mule+. The Washin&tm Ellitloneluas li-
c~mea in Texas OE ikecklibf)r 10, 1983, and he4 be45 continuotwiy
l:oensed bore since thet time.
.~zlals 4769, ~srnu~*a mnotat4Q Glvll .Statuter,
rea&e,
in pnrt, 4s follmmr
vkdsh iire inaur4aoa atmg3nny nat srtwnlzo6
urdcy the 14r or thlr St4t6, transaotlngbual-
ness in this State, mhell mnuall~, on CT befox*
th6 lot day of %aroti,aako a report tc the,Cam-
mlorloner,rblfshreport 4brll be aworn to by
elthsr tb# pealdent or rim president and ssere-
tary ur treasurer or suoh oompeny, ti"hfab ah~'l
ohowthe gmss xnoun% or prunluns oolleotedduring
the yew ending on Deaombcr Slat, yreaed?r~, &c-n
oltlaena of thi.4Otate upon p0liolea of inewanoo.
l?aohruoh oanpimj shall pay ruonuallye t4x squal
to four and sixty-fivehusdredtb8 (4.68) pr ooat
OS suoh grsss prsmlum ro8elpt6.R
utlele 4799, vsrnoa's mmtated Statutes,
Clrll. r4ml8,
5s rolism:
*Eeeh llfs ln4uranos osmpss~ n0t or(tmized
under the Isme 02 t&is %ato, hereafter granted
a certlrloateor authority tc trsnaeot buelwss
in this $34 e shal b4 iWu& ti,&we ass4 ted
mob oert 11f o&to BEiito tmneaot aush busin% 8
hsreuadsr subjaot to the oo~lt;l0nsamI raguire-
moats tht, after it shall oe8ss to trcrns*otmm
buenwa ti this 3tato urdsr a e4rtiriaate or BU-
thorlty, esd so ion5 ar it shrill~oontinue tr,4oli
146 wn4w41 pr4mlulw frwi oitloeEuc$ this S;lrto,
it b0 sub 4ct to the papfbat or':tbb aa56
0ii8u
OCOU~titiWit4X i tl ~FOFCWti%B t6 it5 ws prtiuai6
burlng ianryear, from citlzeno or thr s 8t4t0, as
is or nsy b4 i!q+osodby 1s~ on..sWh Co@p5%s4~
trans40tingmu busicem within th$.srttote,under
certificate6or outhorltp sting such ynar. ale
rate of riuchtax t0 be 40 paid by runyau00 00lpr
pany sh&l ra4~ereroW4 thr rate iffpos4dby this
ohapter upon LaSurOE44 t%tmp3clrotr4noaetiagbuni-
ness :n thlr iState. aoh awh oonpw ehall maks
the ma4 repo~t.8of ltr ra54 preiai~ racslpts
for 44ch auoh y44r 4nb w-f
thin th4 saw period aa
Eoard or I8kmlrenc*
comis@i0nex8*,Fug* 4
ia or way be requind af ruuh em m1.e bold1i-q
oortlficatemof aUttbarttysad 8h 9 1 at 411 time
bc rubject to exsdnatian by the Cornatssdoner af
Insuruae+eox aomm one relrotad by hjm for that
puryose, ln the ssrse my end tr) the 36m6 extant
aa is or my be mquired of sompsniea trmnsaOtls#
new budnesa under aerttficatoo or authority in
tbir Stute, the expenmas of euab exo.tination to
be paid by the OQP any ex~ined. Tba rwipeotive
dutiefior the CemJ ssioaar in eertifylng to the
amount of suab taxes sntlet the 3tats Trslrsurer
and .kttarnay Goneral l;n th0l.r collootlon aball M
the aame (18 are or may bs pcoaaribrsd respecting
taxes due frcraaomqwinies authorlzcsd tr:.
tranraot
new baslnrrs nithln ttzl~ 3ttato.*
sutlele 47’174, Ywmon*r Jmaotate6 Civil i;tatutc#, reds
a8 fsllarnr
*hay saqmny w&ich &ml1 fall to renew its
oortirloats of uutborlty or continue to write new
baslnmia in thi8 dtatr, shall nwrrtbels6s, bare
ths right to mint&k a&mate in Taxa8 for tOa pw?-
pose of oollmtiry: renewal pmlunr aa outm&.ing
lmrinO66 written by it aruler asrtlficste of au-
thority, .a313 alse
for thk urpO*O 0t plsklng In-
vwtment~ ls prrmlded by t $i 4 Bbtptar.”
We a r einfo r medth stth r realizer, lftor enter ing
into tb 8greoment
with tiaraal* and twdng over all 6f the
businesr snd property al lSatlOIMl Life t0 8WttilW, b&l brm
dischargedby the court 15 whirh se26 rmce~tw8hip -1 mw.
~i+aalready mentioned, Waablngton Wational baa taken om? th0
lbroular.
There ir no .doubt that !%eshln$$on NatiOnul hrr 1 al
title to alI of tho National,Life bruJne88. Sarbln&@?8Set 7 onal
Texas.
It ir our opinion thrrt the ViaShiafgtarr
fimtlemA,
mbetbm lt be aetinc; au agent OS fa@ ito@lf, 16 OXOFQI~W~
a prlrihgs In Vexma v&t& obligatea it to pay the premlirp
904
tax on pra?ziws oolleoted on Bbtlonal Life polfaler in tbla
StAaQ.
Yours very truly
&TTCZtWEY
GiCfKRiiL
Of TLGG
BY%-
ATTORNEY GENERA= &a sheptaw
rsrirtant