
    (No. 839
    Claimant awarded $5,914.76.)
    Piggly Wiggly Stores Inc., Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed May 1, 1925.
    
    Franchise tax — when refund will he made. This case is governed by the decision of the court in Vulcanite Roofing Co. v. State, supra.
    
    Moran, Paltzer & O’Donnell, 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 franchise taxes erroneously paid to the Secretary of State of the State of Illinois, in the years 1920,-1921 and 1922, by the above named claimant, total excess paid amounting to $5914.76.

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

' We award claimant the sum of $5914.76, on the grounds of equity and social justice.  