delivered the opinion of the court:
This is a claim to recover the franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by the *136above named, claimant in the years 1921 and 1922, the excess tax paid by claimant amounting 'to $1,178.11.
The demurrer filed by the Attorney General of the State of Illinois, is, as a matter of law, sustained.
We award claimant above named the sum of $1,178.11, on the grounds of equity and social justice.