¶1delivered the opinion of the court:
¶2This is a claim for the refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by above named claimant, in the years 1921 and 1922, total excess paid by claimant amounting to $1,214.75.
¶3The demurrer filed by the Attorney General of the State of Illinois, is, as a matter of law, sustained.
¶4On the grounds of equity and social justice, we award claimant the sum of $1,214.75.