delivered the opinion of the court:
This is a claim for refund of franchise tax paid to Honor-, able Louis L. Emmerson, Secretary of State, on account of mis-statement in the annual report of the claimant. It appears that said company paid a tax of $25.00 in excess of the amount of taxes lawfully assessable against said claimant.
We therefore award to the said claimant, Williams Articulator Company, the sum of $25.00.