(No. 32

#### Askin & Marine Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Noah Gullett, for claimant.

Oscar E. Carlstrom, Attorney General; Edward C. Fitch, Assistant Attorney General, for respondent.

Mr. Chief Justice Clarity

delivered the opinion of the court:

This is a claim for refund on account of payment made in error of franchise tax and fees to the Secretary of State. The Attorney General making no objections to the allowance of the claim and it appearing to the court that the claim is just and equitable, it is recommended that an allowance of $350.00 be made to the claimant.