PRUDENTIAL INSURANCE CO. V. BENJAMIN, INSURANCE COMMISSIONER
328 U.S. 408 (1946)
NATURE OF THE CASE: Insurance (P) appealed a judgment from the Supreme Court of South
Carolina, which held that a state tax imposed on foreign insurance companies did not violate
the Commerce Clause, U.S. Const. art. I, 8.
FACTS: D taxes foreign insurance companies 3% of their premiums collected in the state as
a condition of receiving a certificate of authority to carry on the business of insurance. P
claims that the tax discriminates against interstate commerce and in favor of local
business. D maintains that the tax is valid in view of the McCarran Act, where it is claimed
Congress has consented to continuance of this form of taxation and thus has removed any
possible constitutional objection which otherwise might exist. P asserts Congress has not
done this and even if it did, it could not do so. The State Supreme Court held the tax not
to be in violation of the commerce clause. The Supreme Court granted certiorari.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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