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, by above claimant, in the years 1920 and 1921; total excess paid by claimant amounting to $3,800.00.
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 $3,800.00.