
    (No. 1109
    Claimant awarded $25.00.)
    Williams Articulator Company, Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed January 19, 1927.
    
    Franchise tax — award may be made when. Where a franchise tax has been assessed and is paid, and it appears afterwards that on account of misstatement in the annual report of the corporation, to the Secretary of State, the tax paid is in excess of the amount legally due the State, a refund of the overpayment may be awarded.
    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.  