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  5. 112 Ill.2d 174 (1986)
 

ROCKFORD LIFE INS. CO. v. DEP'T OF REV.

No. 61116.

112 Ill.2d 174 (1986)

492 N.E.2d 1278

ROCKFORD LIFE INSURANCE COMPANY, Appellant, v. THE DEPARTMENT OF REVENUE et al., Appellees.

Supreme Court of Illinois.

Rehearing denied June 2, 1986.

Attorney(s) appearing for the Case

Williams & McCarthy, of Rockford (John C. McCarthy and Russell D. Anderson, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellee Department of Revenue et al.

Daniel D. Doyle, State's Attorney, of Rockford (Charles J. Prorok, Assistant State's Attorney, of counsel), for appellee Winnebago County Treasurer.

Judgment affirmed.

JUSTICE MILLER delivered the opinion of the court:

The Illinois Department of Local Government Affairs assessed the capital stock of the Rockford Life Insurance Company for the year 1978 at $6,937,000. Included in the Department's computation were certain obligations that had not been included in the assessment in previous years and that Rockford Life believed were exempt from State and local...

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