delivered the opinion of the court:
This is a claim for the refund of certain portions of franchise taxes paid by above named claimant, erroneously, to the Secretary of State, of the State of Illinois, in the years 1921, 1922 and 1923, total excess paid over amount due being $3562.50.
*143The 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 $3562.50.