Raymond v. Hartford Fire Insurance
Illinois Supreme Court
Appeal from the Circuit Court of Cook county; the Hon. E. F. Dunne, Judge, presiding. The only question presented by this record is the construction and constitutionality of the act entitled “An act providing for a tax on gross premium receipts of insurance companies and associations other than life,” approved April 19, 1899, in force July 1, 1899, (Hurd’s Stat. 1899, p. 1042,) which is as follows: “Be it enacted by the People of the State of Illinois, represented in the…
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Appeal from the Circuit Court of Cook county; the Hon. E. F. Dunne, Judge, presiding. The only question presented by this record is the construction and constitutionality of the act entitled “An act providing for a tax on gross premium receipts of insurance companies and associations other than life,” approved April 19, 1899, in force July 1, 1899, (Hurd’s Stat. 1899, p. 1042,) which is as follows: “Be it enacted by the People of the State of Illinois, represented in the General Assembly: That every insurance company or association, other than life, organized or incorporated under the laws of…
1Opinion of the CourtJustice Carter
The grounds upon which appellants base their argument for a reversal of the decree in this case are, first, that by a proper construction of the act of 1899, set out in the statement of the case, the tax of two per cent therein required to be paid to the State superintendent of insurance is to be regarded onty as a license fee to be paid as a condition precedent to the exercise by foreign insurance companies of the privilege of doing business in this State, and is not intended to relieve the company of the burden imposed upon all alike,—that is, the payment of general property taxes; and…
2Cases cited9 opinions
- Illinois Central Railroad v. County of McLeanIllinois Supreme Court · 1855
- Wetherell v. DevineIllinois Supreme Court · 1886
- People's Loan & Homestead Ass'n of Joliet v. KeithIllinois Supreme Court · 1894
- People ex rel. Becker v. MinerIllinois Supreme Court · 1868
- Ramsey v. HœgerIllinois Supreme Court · 1875
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3Cited by17 opinions
- Winter v. BarrettIllinois Supreme Court · 1933
- Thorpe v. MahinIllinois Supreme Court · 1969
- Yates v. Royal InsuranceIllinois Supreme Court · 1902
- Turner v. WrightIllinois Supreme Court · 1957
- Harder's Fire Proof Storage & Van Co. v. City of ChicagoIllinois Supreme Court · 1908
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