delivered the opinion of the court:
This is a claim for the refund of franchise taxes wrongfully paid to the Secretary of State of the State of Illinois, in the years 1921 and 1923, in the total sum of $650.24.
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 $650.24.