(No. 1109

#### Williams Articulator Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed January 19, 1927.

Williams Articulator Company, for claimant.

Oscar E. Carlstrom, Attorney General ; Frank E. Eagleton, Assistant Attorney General, for respondent.

Mr. Justice Leech

delivered the opinion of the court:

This is a claim for refund of franchise tax paid to Honor-, able Louis L. Emmerson, Secretary of State, on account of mis-statement in the annual report of the claimant. It appears that said company paid a tax of $25.00 in excess of the amount of taxes lawfully assessable against said claimant.

We therefore award to the said claimant, Williams Articulator Company, the sum of $25.00.