
    (No. 29
    Claimant awarded $1,210.09.)
    John W. McDowell, Trustee in Bankruptcy of Avery Company, Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed May 1, 1925.
    
    Franchise tax — refund when erroneously paid. The court may as an act of social justice and equity award claimant a refund of a franchise tax erroneously paid.
    Hunter, Page & Kavanaugh, for claimant.
    Edward J. Brundage, Attorney General ; Floyd E. Britton, Assistant Attorney General, for respondent.
   Mr. Justice Leech

delivered the opinion of the court:

This is a claim for refund of franchise tax erroneously paid the Secretary of State of the State of Illinois, by claimant, amounting to $1,210.09.

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 $1,210.09.  