delivered the opinion of the court:
This is a claim filed by above claimant to recover portions of franchise taxes erroneously paid by above named claimant *155to the Secretary of State of the State of Illinois in the years 1921 and 1922,'total excess tax paid amounting do $4,066.44.
The demurrer filed by the Attorney General of the State of Illinois is, as a matter of law, sustained.
On the grounds of equity and social justice, we award claimant the sum of $4,066.44.