VASA NORTH ATLANTIC INS. CO. v. SELCKE

Nos. 1-93-2706 to 1-93-2718 and 1-93-3716.

633 N.E.2d 865 (1994)

261 Ill. App.3d 626

199 Ill.Dec. 69

VASA NORTH ATLANTIC INSURANCE COMPANY, an Indiana corporation, Milwaukee Safeguard Insurance Company, Milwaukee Guardian Insurance, Inc., Milwaukee Mutual Insurance Company, National American Insurance Company, Wisconsin Mortgage Assurance Corporation, Mortgage Guaranty Insurance Corporation, Northwestern National Casualty Company, American Standard Insurance Company of Wisconsin, American Family Mutual Insurance Company, Owners Insurance Company, Petroleum Casualty Company, American States Life Insurance Company, Employer's Health Insurance Company, American States Insurance Company, American States Preferred Insurance Company and American Economy Insurance Company, et al., Plaintiffs-Appellees, v. Stephen F. SELCKE, Director of the Illinois Department of Insurance, and Patrick Quinn, Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, First District, Fifth Division.

April 8, 1994.


Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., for appellants.

Hopkins & Sutter, Chicago (Richard Bromley, Mary Kay McCalla), for Vasa North Atlantic Ins. Co., Milwaukee Safeguard Ins. Co., Milwaukee Guardian Ins. Inc., Milwaukee Mut. Ins. Co., Nat. American Ins. Co., Wisconsin Mortg. Assur. Corp., Mortg. Guar. Ins. Corp., Northwestern Nat. Cas. Co., American Standard Ins. Co. of Wisconsin, American Family Mut. Ins. Co. and Owners Ins. Co.

Gardner, Carton & Douglas, Chicago (Michael J. Hayes, Gart T. Murphy and John A. Simon), for Petroleum Cas. Co., American States Life Ins. Co., American States Ins. Co., American States Preferred Ins. Co. and American Economy Ins. Co.


Justice McNULTY delivered the opinion of the court:

Plaintiffs, Vasa North Atlanta Insurance Company and 34 other insurance companies, brought suit against defendants Stephen F. Selcke, director of the Illinois Department of Insurance, and Patrick Quinn, treasurer of the State of Illinois, alleging that section 409 of the Illinois Insurance Code (215 ILCS 5/409 (West 1992)), which imposes an annual privilege tax upon foreign or alien insurance companies doing business...

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