Reversed and remanded.
Mr. JUSTICE BUCKLEY delivered the opinion of the court:
Amman Food and Liquor, Inc., appeals from an order of the Cook County Circuit Court dismissing its action against Heritage Insurance Company of America for Amman's "failure to pay franchise taxes within the time permitted."
Due to the nature of the issues raised, it is useful to consider the pertinent facts in this case in chronological sequence:
On January 4, 1975...
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