Metropolitan Life Insurance v. State

This is an action to recover money paid by claimant to the State of Illinois, as a tax upon its premium receipts for the years 1901, 1902 and 1903, upon policies issued by it, in the State of Illinois, prior to January 1, 1902.

The facts in this case are very similar to the facts in the ease of the Home Life Insurance Company v. State of Illinois, an extended opinion in which case has been filed of even date herewith, and the principles of law involved in this case are substantially the same as in the case of the Home Life Company referred to.

Claimant is a New York corporation, organized and…