(No. 700

#### Western Electric Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Cutting, Moore & Sidley, for claimant.

Edward J. Brundage, Attorney General ; Floyd L. Britton, Assistant Attorney General, for respondent.

Mr. Justice Leech

delivered the opinion of the court:

This is a claim for the refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by above claimant, in the amount of $22,635.05.

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 $22,635.05.