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Constitutional Law Keyed to Choper
Prudential Insurance Co. v. Benjamin
Citation:
328 U.S. 408 (1946)Facts
Prudential Insurance Company, a New Jersey corporation, had been doing business in South Carolina since 1897. South Carolina imposed an annual tax of 3% on the gross premiums received by foreign insurance companies from business done within the state, without reference to whether the transactions were interstate or local in character. No similar tax was imposed on South Carolina insurance companies, though they were subject to other taxes. Following the Supreme Court’s 1944 decision in United States v. South-Eastern Underwriters Association, which held that insurance transactions across state lines constituted interstate commerce subject to federal regulation, Prudential challenged the constitutionality of South Carolina’s tax. In 1945, Congress passed the McCarran Act, which declared that continued state regulation and taxation of insurance was in the public interest and that state laws regulating and taxing insurance should not be invalidated under the Commerce Clause.
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