National-Ben Franklin Fire Insurance Co. of Pittsburgh v. Brenza

The National-Ben Franklin Fire Insurance Company of Pittsburgh, Pennsylvania, a foreign corporation licensed to conduct insurance business in Illinois, filed a complaint in the superior court of Cook County against John B. Brenza, as county treasurer and ex officio county collector, praying for an injunction to restrain the collection of certain faxes upon its net receipts from fire and marine insurance for the year 1949. On motion by defendant the complaint was dismissed for want of equity, and plaintiff appeals to this court.

The taxes in question were assessed under section 414 of the…