(No. 721

#### Society for Visual Education Inc., Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Brown, Hay & Stephens, for claimant.

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

Mr. Justice Leech

delivered the opinion of the court:

This is a claim for the recovery of $1560.00 franchise tax erroneously paid the Secretary of State of the State of Illinois in the years 1921 and 1922.

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

On the grounds of equity and social justice, we award claimant the sum of $1560.00: