Pacific Mutual Life Insurance Co. v. Gerber

This appeal, involving the revenue, is prosecuted by plaintiff, Pacific Mutual Insurance Company, from a decree of the circuit court of Sangamon County dismissing its suit for the return of $783.53, claimed as a credit due from the retaliatory tax assessed against it by the State of Illinois on March 28, 1959.

Plaintiff is a California corporation which for many years has qualified to do business in Illinois as an insurance company. Being a foreign company, plaintiff, as a condition precedent to the annual renewal of its certificate of authority, is required to pay a privilege tax as provided…