delivered the opinion of the court:
The claim in this case is for the refund of an alleged overpayment of a franchise tax of $13.05. The State has filed a demurrer to the declaration.
It appears from the declaration that the Secretary of State assessed a franchise tax of $75.00 against claimant and that claimant voluntarily paid the tax assessed on June 28, 1928, without making any protest or objection to the correctness *15of the amount assessed. It is settled in this State that a tax voluntarily paid cannot be recovered back.
The demurrer is therefore sustained.