Security Benefit Life Insurance v. McCarthy

On July 25, 1951, Security Benefit Life Insurance Company, hereinafter called plaintiff, filed suit against the Director of Insurance and the Treasurer of the State of Illinois, hereinafter called defendants, to review an administrative decision and order of the Director of Insurance, and to recover taxes paid under protest by plaintiff. Said order of the Director held, in effect, that plaintiff, a Kansas mutual life insurance company which has transformed from a fraternal benefit society, is liable for Illinois privilege tax on amounts collected from Illinois holders of fraternal benefit…