
    Northwestern Mutual Life Insurance Company, Respondent, vs. The State, Appellant.
    
      November 19
    
    December 14, 1920.
    
    
      Northwestern Mutual Life Ins. Co. v. State, ante, p. 119, followed.
    Appeal from an order of the circuit court for Dane county: E. Ray Stevens, Circuit Judge.
    
      Reversed.
    
    Action to recover the sum of $23,623.67, being the amount of license fees paid under protest by plaintiff on $787,455.74 due in 1918 from its policy-holders but not paid to it in cash otherwise than by annually adding the amount due for interest to the principal of the policy loan. The trial court overruled a demurrer to the complaint, and the defendant appealed.
    
      For the appellant there was a brief by the Attorney General and E. E. Brossard, assistant attorney general, and oral argument by /. E. Messerschmidt, assistant attorney general.
    For the respondent there was a brief by Geo. Lines and Sam T. Swansen, both of Milwaukee, and oral argument by Mr. Lines.
    
   Vinje, J.

The case is similar to Northwestern Mut. L. Ins. Co. v. State, decided herewith (ante, p. 118, 180 N. W. 138), and is ruled by it.

By the Court. — Order reversed, and cause remanded with directions to sustain the demurrer and to dismiss the complaint upon the merits.

CASES DETERMINED AT THE January Term, 1921.  