(No. 790

#### The Van Dorn Iron Works Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Dustin, McKeehan, Merrick, Arter & Stewart, 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 certain portions of franchise taxes paid to the Secretary of State of the State of lili*151nois by above named claimant, total amount paid in excess of amount due being $2000.00.

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

On the grounds of social justice and equity, we award claimant the sum of $2,000.00.