Metropolitan Life Insurance v. Washburn

The plaintiffs, 14 foreign insurance companies licensed to do business in Illinois, made payments of privilege taxes under protest and then, in three separate but similar actions filed in the circuit court of Sangamon County, challenged the constitutionality of the tax. Named as defendants were the Director of the Department of Insurance, John Washburn, and the State Treasurer, James Donnewald. Relying on section 444.1(4) of the Illinois Insurance Code (Ill. Rev. Stat. 1985, ch. 73, par. 1056.1(4)), the defendants contended, however, that portions of the protested payments could be released…