Commercial Life Insurance v. Barrett

This case concerns the legality of an annual privilege tax assessed by the Director of the Department of Insurance against Commercial Life Insurance Company of Missouri. The company paid the disputed tax of $1822.30 under protest, and instituted this action to review the decision of the Director and to restrain the transfer of the funds in question from the protest fund into the State treasury. The circuit court of Sangamon County entered a decree finding that the assessment was void and directing that the funds paid under protest be returned to the plaintiff. The Director and the State…