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SECOND DIVISION
JULY 17, 2001 1-00-1973, 1-00-1979 CONSOLIDATED
MILWAUKEE SAFEGUARD INSURANCE COMPANY,
ALPHA PROPERTY AND CASUALTY INSURANCE
COMPANY, MILWAUKEE MUTUAL INSURANCE
COMPANY, MILWAUKEE CASUALTY INSURANCE
CO., NATIONAL AMERICAN INSURANCE
COMPANY, NORTHWESTERN NATIONAL CASUALTY
COMPANY, VASA NORTH ATLANTIC INSURANCE
COMPANY, SENTRY LIFE INSURANCE COMPANY, DAIRYLAND INSURANCE COMPANY,
SENTRY INSURANCE A MUTUAL COMPANY,
LIBERTY MUTUAL FIRE INSURANCE COMPANY,
LIBERTY LIFE ASSURANCE COMPANY OF
BOSTON, LIBERTY INSURANCE CORPORATION,
LIBERTY MUTUAL INSURANCE COMPANY,
ALBANY INSURANCE COMPANY,
ATLAS ASSURANCE COMPANY OF AMERICA,
UTICA MUTUAL INSURANCE COMPANY,
GRAPHIC ARTS MUTUAL INSURANCE COMPANY,
CUNA MUTUAL INSURANCE SOCIETY,
CUMIS INSURANCE SOCIETY, INC.,
FORTIS INSURANCE COMPANY, MUTUAL
SERVICE CASUALTY INSURANCE COMPANY,
AUTO-OWNERS INSURANCE COMPANY,
OWNERS INSURANCE COMPANY, AMERICAN
FAMILY MUTUAL INSURANCE COMPANY,
AMERICAN STANDARD INSURANCE COMPANY OF
WISCONSIN, MORTGAGE GUARANTY INSURANCE
CORPORATION, WISCONSIN MORTGAGE
ASSURANCE CORPORATION, TRAVELERS
CASUALTY & SURETY COMPANY, TRAVELERS
CASUALTY SURETY COMPANY OF AMERICA,
TRAVELERS COMMERCIAL INSURANCE COMPANY,
THE AUTOMOBILE INSURANCE COMPANY OF
HARTFORD, CONNECTICUT, FARMINGTON
CASUALTY COMPANY, THE PHOENIX INSURANCE
COMPANY, THE TRAVELERS HOME AND MARINE
INSURANCE COMPANY, THE TRAVELERS
INDEMNITY COMPANY, THE TRAVELERS LIFE
AND ANNUITY COMPANY, THE TRAVELERS
INDEMNITY COMPANY OF CONNECTICUT,
THE STANDARD FIRE INSURANCE COMPANY,
THE CHARTER OAK FIRE INSURANCE COMPANY,
TRAVELERS CASUALTY COMPANY OF
CONNECTICUT, CHURCH MUTUAL INSURANCE
COMPANY, WEST BEND MUTUAL INSURANCE
COMPANY, ROYAL MACCABEES LIFE INSURANCE
COMPANY, MOTORS INSURANCE CORPORATION,
CIM INSURANCE CORPORATION, MIC PROPERTY
AND CASUALTY INSURANCE CORPORATION, MIC
LIFE INSURANCE CORPORATION, MIC GENERAL
INSURANCE CORPORATION, NATIONAL GENERAL
INSURANCE COMPANY, NATIONWIDE MUTUAL
FIRE INSURANCE COMPANY, NATIONWIDE LIFE
INSURANCE COMPANY, NATIONWIDE GENERAL
INSURANCE COMPANY, NATIONWIDE MUTUAL
INSURANCE CO., NATIONWIDE PROPERTY &
CASUALTY INSURANCE COMPANY, NATIONAL
CASUALTY COMPANY, WAUSAU UNDERWRITERS
INSURANCE CO., EMPLOYERS INSURANCE OF
WAUSAU A MUTUAL COMPANY, AMERICAN
ECONOMY INSURANCE COMPANY, AMERICAN
STATES LIFE INSURANCE COMPANY,
AMERICAN STATES INSURANCE COMPANY,
AMERICAN STATES PREFERRED INSURANCE
COMPANY, EMPLOYERS HEALTH INSURANCE
COMPANY, AMERICAN CONTINENTAL INSURANCE
COMPANY, AMERICAN CONTINENTAL LIFE
INSURANCE COMPANY, PHARMACISTS MUTUAL
INSURANCE COMPANY, Plaintiffs-Appellants and
Appellees, v. STEPHEN F. SELCKE, Director, the
Department of Insurance, and
PATRICK QUINN, Treasurer of the State
of Illinois, Defendants-Appellees and
Appellants. | )
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) | Appeal from the
Circuit Court
of Cook County
No. 93 L 50663, etc.
(consolidated)
The Honorable
Alexander P. White,
Judge Presiding. | JUSTICE COUSINS delivered the opinion of the court: In this interlocutory appeal filed pursuant to Supreme CourtRule 308 (155 Ill. 2d R. 308), the plaintiffs are a group ofinsurance companies incorporated outside Illinois that filed acomplaint against defendants, the Director of the IllinoisDepartment of Insurance and the Treasurer of the State ofIllinois. Plaintiffs alleged that they were subject to anunconstitutional privilege tax that was not imposed on domesticinsurance companies incorporated in Illinois. The plaintiffsfurther sought a refund of the privilege tax monies paid by themand deposited into a protest fund. The trial court found that the privilege tax violated theuniformity clause of the Illinois Constitution (Ill. Const. 1970,art. IX, |