
    (No. 790
    Claimant awarded $2,000.00.)
    The Van Dorn Iron Works Company, Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed May 1, 1925.
    
    Franchise tax — when refund may he awarded. Although there may be no legal liability against the State to refund the amount of a franchise tax paid in excess of the amount due the State, yet as a matter of social justice and equity an award may be made in favor of claimant for the excess tax paid.
    Dustin, McKeehan, Merrick, Arter & Stewart, 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 refund of certain portions of franchise taxes paid to the Secretary of State of the State of lilinois by above named claimant, total amount paid in excess of amount due being $2000.00.

The demurrer filed by the Attorney General of the State of Illinois is, as a matter of law, sustained.

On the grounds of social justice and equity, we award claimant the sum of $2,000.00.  