(No. 29

#### John W. McDowell, Trustee in Bankruptcy of Avery Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Hunter, Page & Kavanaugh, for claimant.

Edward J. Brundage, Attorney General ; Floyd E. Britton, Assistant Attorney General, for respondent.

Mr. Justice Leech

delivered the opinion of the court:

This is a claim for refund of franchise tax erroneously paid the Secretary of State of the State of Illinois, by claimant, amounting to $1,210.09.

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 $1,210.09.