
    (No. 713
    Claim denied.)
    Will & Baumer Candle Co., Inc., Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed March 10, 1927.
    
    Franchise tax — when court without jurisdiction to refund. The decision of the court announced in the case of Moline Plow Go. v. State, supra, governs this claim.
    Albert J. Will, for claimant.
    Oscar E. Carlstrom, Attorney General ; Edward C. Fitch, Assistant Attorney General, for respondent.
   Mr. Chief Justice Clarity

delivered the opinion of the court:

For the reasons set forth in the opinion filed in this court in the case of Moline Plow Company v. State of Illinois, No. 687a, this claim is disallowed.  