delivered the opinion of the court:
For the reasons set forth in the opinion filed in this court in the case of Moline Plow Company v. State of Illinois, No. 687a, this claim is disallowed.
(No. 690
Claim denied.)
Opinion filed March 10, 1927.
Franchise tax — when court without jurisdiction to refund. The case is governed by the decision of the court announced in the case of Moline Plow Company v. State, supra.
Hopkins, Stark & Hopkins, for claimant.
Oscar E. Carlstrom, Attorney General ; Edward C. Fitch, Assistant Attorney General, for respondent.
Mr. Chief Justice Clarity
delivered the opinion of the court:
For the reasons set forth in the opinion filed in this court in the case of Moline Plow Company v. State of Illinois, No. 687a, this claim is disallowed.