Supreme Court of the United States March 3, 1813 (Mutual Assurance Society v. Korn)

Johnson, J.

delivered the .opinion of the Court as follows:

In the case decided between. Atkinson and these Plaintiffs, February term, 1810, the question arose on the construction of the 7th section of the act of 1805, and the additional premium in that case was imposed upon a re-valuation without relation to a change in the rates of premium, but resulting from the increased valuation.