
    (No. 713
    Claimant awarded $631.00.)
    A. C. Clark & Co., Claimant, vs. State of Illinois, Respondent.
    
      Opinion filed May 1, 1925.
    
    Franchise tax — refund may loe made. This case is similar to that of Serenden Milling Go. v. State, supra, and the decision of the court there announced governs this claim.
    Bulkey, Moore & Tallmadge, 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 recovery of franchise tax amounting to $631.00, erroneously paid to the Secretary of State of the State of Illinois in the year 1921.

The 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 $631.00.  