(No. 731

#### H. W. Gossard 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 to recover the franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by the *136above named, claimant in the years 1921 and 1922, the excess tax paid by claimant amounting 'to $1,178.11.

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

We award claimant above named the sum of $1,178.11, on the grounds of equity and social justice.