(No. 735

#### Brennan Packing 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 for refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by above named claimant in the year 1921, in the amount of $5,000.00.

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 $5,000.00.