MILWAUKEE SAFEGUARD INS. CO. v. SELCKE

No. 82047.

688 N.E.2d 68 (1997)

179 Ill.2d 94

227 Ill.Dec. 731

MILWAUKEE SAFEGUARD INSURANCE COMPANY et al., Appellees, v. Stephen F. SELCKE, Director of Insurance, et al., Appellants.

Supreme Court of Illinois.

Rehearing Denied December 1, 1997.


Attorney(s) appearing for the Case

Jim Ryan, Attorney General, Civil Appeals Div., Chicago, Robert E. Wagner, Assistant Attorney General, Springfield, for Illinois Department of Insurance.

Michael T. Trucco, Stamos & Trucco, Chicago, for Royal MacCabees Life Insurance.

David A. Hughes, Horwood, Marcus & Braun Chartered, Chicago, for MIC Property and Casualty Insurance Corp., Motors Insurance Corporation, MIC Life Insurance Corp., National General Insurance Company.

Michael J. Hayes, Gardner, Carton & Douglas, Chicago, for American States Insurance Company, American Economy Insurance Company, American States Life Insurance Company, American States Preferred Insurance Company, Employers Health Insurance Company.

Cornelius McKnight, Condon & Cook, Chicago, for Pharmacists Mutual Companies.

Steven B. Belgrade, Belgrade & O'Donnell, Chicago, for American Continental Insurance Company, American Continental Life Insurance Company.

Mary Kay McCalla Martire, Hopkins & Sutter, Chicago.

William T. Barker, Sonnenchein, Nath & Rosenthal, Chicago, for Amici Curiae, Allstate Insurance Company, Continental Casualty Company, Country Mutual Insurance Company, Kemper Insurance Companies, Pekin Insurance Company, Trustmark Insurance Company.

Beth Anne Janicki, Illinois Municipal League, Springfield, for Illinois Municipal League.


Justice HEIPLE delivered the opinion of the court:

Defendants, the Director of Insurance and the Treasurer of the State of Illinois, contend that the circuit court erred in declaring unconstitutional section 409 of the Illinois Insurance Code (215 ILCS 5/409 (West 1992)), which imposes an annual privilege tax on foreign or alien insurance companies. For the reasons that follow, we affirm the circuit court's judgment.

FACTUAL AND PROCEDURAL HISTORY

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