Supreme Court of Iowa September 20, 1960, 50027 (Iowa Mutual Tornado Ins. Ass'n v. Timmons)

Larson, C. J.

Although a number of questions were raised by the defendants’ motion to dismiss, the three principal issues involved are, whether the state commissioner of insurance has discretion to determine when and under what circumstances a two per cent tax provided in chapter 432 of the Code must be paid to the state treasurer, whether plaintiff is a proper party to prosecute this action of