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COMMERCIAL LIFE INS. CO. OF MISSOURI v. BARRETT

No. 33170.

3 Ill.2d 505 (1954)

121 N.E.2d 764

COMMERCIAL LIFE INSURANCE COMPANY OF MISSOURI, Appellee, v. ROBERT E. BARRETT, Director of Insurance, et al., Appellants.

Supreme Court of Illinois.

Opinion filed September 23, 1954.

Attorney(s) appearing for the Case

LATHAM CASTLE, Attorney General, of Springfield, (JOHN L. DAVIDSON, JR., GEORGE W. McGURN, GEORGE W. SCHWANER, JR., and MARK O. ROBERTS, all of Springfield, of counsel,) for appellants.

WANLESS, CRAVEN & GIFFIN, of Springfield, (JAMES C. CRAVEN, of counsel,) for appellee.

Decree affirmed.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

This case concerns the legality of an annual privilege tax assessed by the Director of the Department of Insurance against Commercial Life Insurance Company of Missouri. The company paid the disputed tax of $1822.30 under protest, and instituted this action to review the decision of the Director and to restrain the transfer of the funds in question from the protest fund into the State...

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