Union Central Life Insurance v. Lowe

The Union Central Life Insurance Company filed a bill of complaint in the circuit court of Sangamon county against Leo IT. Lowe, as Director of the Department of Trade and Commerce, for a restraining order commanding him to hold to the credit of complainant the sum of $11,166.14 paid under protest as a portion of its privilege tax for the year beginning July 1, 1930, and not to pay it to the Treasurer of the State of Illinois. It also filed a similar bill concerning $46,268.69 paid under protest as a part of its privilege tax for the year beginning July 1, 1931. In each case a demurrer was…