(No. 806

#### Vulcanite Roofing Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Adams, Follansbee, Hawley & Shorey, 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 filed by above claimant to recover portions ■ of franchise taxes erroneously paid by above named claimant *155to the Secretary of State of the State of Illinois in the years 1921 and 1922,'total excess tax paid amounting do $4,066.44.

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 $4,066.44.