(No. 715

#### George C. Peterson Co., Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

John A. Bussian, 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 portions of franchise taxes erroneously paid by above claimant to the Secretary of State of the State of Illinois, for the years 1920, 1921 and 1922; total excess tax paid amounting to $1,122.58.

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 $1,122.58.