Home Life Insurance Co. of New York v. State

This is an action to recover back money paid by claimant to the State of Illinois on January 31, 1903, and February 3, 1904, as a, tax upon its premium receipts from business done in the State of Illinois, during the years of 1902 and 1903, upon policies issued by claimant prior to January 1, 1902.

Claimant, The Home Life Insurance Company, is a New York corporation, having been incorporated under the laws of that State in 1860, and having done business in the State of New York since its incorporation, and in the State of Illinois for over 30 years.

Section 200, chapter 73, of the Statutes of…