(No. 879

#### Philomena L. Greulich, Executrix of the Estate of F. A. H. Greulich, Deceased, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Fergus L. Anderson, for claimant.

Oscar E. Carlstrom, Attorney General; S. S. DuHamel, Assistant Attorney General, for respondent.

Mr. Justice Phillips

delivered the opinion of the court:

The claimant files his claim for refund of inheritance taxes erroneously paid. -

It was paid on property not taxable under the laws of Illinois. The Attorney General has examined the files and the evidence and consents to an award of the amount claimed. On examination of the evidence the court hereby makes an award to claimant, Philomena L. Greulich, executor the estate of F. A. H. Greulich, deceased, in the sum of $434.11.