Concordia Fire Insurance Co. v. Illinois

I am unable to concur in the opinion of the court to the extent of its holding that the tax upon the net receipts of premiums for casualty insurance is a denial to the appellant of the equal protection of the laws.

The validity of a tax depends upon- its nature, and not upon its name. St. Louis Compress Co. v. Arkansas, 260 U.S. 346, 348; Federal Land Bank v. Crosland, 261 U.S. 374, 378; Louisville Gas Co. v. Coleman, 277 U.S. 32, 38; Educational Films Corp. v. Ward, 282 U.S. 379, 387.

In the State of Illinois there has long been a usage, reinforced by statute until 1927, whereby property…