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Constitutional Law Keyed to Maggs
Prudential Ins. Co. v. Benjamin
Citation:328 U.S. 408 (1946)
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- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
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- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Prudential Insurance Co., a business incorporated in New Jersey, challenged a South Carolina tax on foreign (out-of-state) insurance companies doing business in South Carolina. The tax is laid on foreign insurance companies and must be paid annually as a condition of receiving a certificate of authority to carry on the business of insurance within the state. The exaction amounts to three percent of the aggregate premiums received from business done in South Carolina, without reference to its interstate or local character. No similar tax is required of South Carolina corporations. Prudential insists that the tax discriminates against interstate commerce and in favor of local business, since it is laid only on foreign corporations and is measured by their gross receipts from premiums derived from business done in the state, regardless of its interstate or local character. Accordingly, it says the tax cannot stand consistently with many decisions of this Court outlawing state taxes which discriminate against interstate commerce.
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- Policy: Identifies the Policy if any that has been established by the case.
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