
    (No. 28
    Claimant awarded $1,921.87.)
    Mudge & Company, Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed May 1, 1925.
    
    Franchise tax — refund when erroneously paj,d. Where a franchise tax has been erroneously paid the court may upon grounds of social justice and equity award a refund.
    Sims, Welch, Godman & Stranksy, 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 the recovery of franchise tax, erroneously paid to the Secretary of State of the State of Illinois, by claimant, in the years 1920, 1921 and 1922, amounting in all to $1,921.87.

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 $1,921.87.  