(No. 749

#### Channel Chemical Company, a Corporation (Changed to) O’Cedar Corp’n, 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 refund of certain portion of franchise tax erroneously paid by above named claimant to the Secretary of State of the State of Illinois, for the year ending June 30,1921, total excess tax paid amounting to $3502.50.

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 above named claimant the sum of $3502.50.