Pacific Mutual Life Insurance v. Martin

Appellant filed its complaint in the circuit court of Sangamon county against appellees as the State Treasurer and the Director of Insurance to prevent payment into the treasury of this State, for public use, the sum of $19,185.97, paid by appellant, under protest, as a privilege tax for the fiscal year July 1, 1937, to June 30, 1938. On hearing, the complaint was dismissed, and a review is sought here.

The appellant, the Pacific Mutual Life Insurance Company (hereinafter called the new company) was organized on July 22, 1936, and under the control of the Commissioner of Insurance of…