
    (No. 714
    Claimant awarded $5,700.00.)
    Fansteel Products Co., Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed May 1, 1925.
    
    Franchise tax- — when refund awarded. This case is similar to that of Herenden Milling Co. v. State, supra, and the decision of the court there announced governs this claim.
    Levinson, Becker, Schwartz & Frank, for claimant.
    Oscar E. Carlstrom, Attorney General; Edward C. Fitch, Assistant Attorney General, for respondent.
   Mr. Justice Leech

delivered the opinion of the court:

This is a claim for the recovery of franchise tax erroneously paid the State of Illinois in the years 1920, 1921 and 1922, amounting in all to $5,700.00.

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 $5,700.00.  