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METROPOLITAN LIFE INS. CO. v. WASHBURN

Nos. 62513, 62575 cons.

112 Ill.2d 486 (1986)

493 N.E.2d 1071

METROPOLITAN LIFE INSURANCE COMPANY et al., Appellees, v. JOHN WASHBURN, Director of Insurance, et al., Appellants. — THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES et al., Appellees, v. JOHN WASHBURN, Director of Insurance, et al., Appellants.

Supreme Court of Illinois.

Opinion filed May 21, 1986.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Robert E. Wagner, Assistant Attorney General, of counsel), for appellants.

Sorling, Northrup, Hanna, Cullen and Cochran, Ltd., of Springfield (Patrick V. Reilly and William S. Hanley, of counsel), for appellees.

Affirmed in part and vacated in part; causes remanded.

JUSTICE MILLER delivered the opinion of the court:

The plaintiffs, 14 foreign insurance companies licensed to do business in Illinois, made payments of privilege taxes under protest and then, in three separate but similar actions filed in the circuit court of Sangamon County, challenged the constitutionality of the tax. Named as defendants were the Director of the Department of Insurance, John Washburn...

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