(No. 739

#### Independent Pneumatic Tool Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Moran, Paltzer & O’Donnell, for claimant.

Oscar E. Carlstrom, Attorney General; Edward C. Fitch, Assistant Attorney General, for respondent.

Mr. Justice Leech

delivered the opinion of the court:

This is a claim for the recovery of franchise taxes erroneously paid to the Secretary of State, of the State of Illinois, in the years 1921, 1922 and 1923, amounting* in all to $5,896.64.

The demurrer filed by the Attorney General of the State of Illinois, is, as a matter of law, sustained.

On the grounds of equity and social justice, we award ' claimant the sum of $5896.64.