
    (No. 804
    Claim denied.)
    Gardner Governor Company, Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed March 10, 1927.
    
    Franchise tax — when court without jurisdiction to refund. This case is governed by the decision of the court in Moline Plow Co. v. State, supra.
    
    John T. Inghram, 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.  