
    (No. 690
    Claim denied.)
    Pyramid Lumber Company, Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed March 10, 1927.
    
    Franchise tax — when court without jurisdiction to refund. The case is governed by the decision of the court announced in the case of Moline Plow Company v. State, supra.
    
    Hopkins, Stark & Hopkins, 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:

For the reasons set forth in the opinion filed in this court in the case of Moline Plow Company v. State of Illinois, No. 687a, this claim is disallowed.  