(No. 741

#### Vesta Battery Corporation, 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 refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by above claimant, in the years 1920 and 1921, in the total sum of $4275.00.

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 above claimant the sum of $4275.00.