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 *137above named claimant, in the years 1921 and 1922, total excess paid by claimant amounting to $1,214.75.
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 $1,214.75.