(No. 740

#### Orange Crush 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 refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by claimant, in the years 1.921 and 1922, amounting.in all to $6)768.33.

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 $6,768.33.