Court of Appeals for the D.C. Circuit May 12, 1947, Nos. 9414, 9415 (Real Estate Title Ins. v. District of Columbia)

GRONER, C. J.

The problem in this case is to determine under which of two local statutes petitioners are taxable. The question arises under these circumstances: Petitioners are what are commonly known as title insurance companies and have for about seventy years operated under certificates of incorporation authorizing them “to insure titles to real estate in the District of Columbia and generally