¶1delivered the opinion of the court:
¶2This is a claim for the refund of franchise tax paid into the office of the Secretary of State erroneously and it appearing by stipulation filed by the Attorney General that the claimant is entitled to a refund in the sum of $171.43, and therefor by such consent and from the examination of the records this court recommends an allowance of the sum of $171.43 to the claimant.