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UNIV. FILM EXCHANGES v. BD. of FIN. & REV.

409 Pa. 180 (1962)

Universal Film Exchanges, Inc., Appellant, v. Board of Finance and Revenue.

Supreme Court of Pennsylvania.

November 13, 1962.

Attorney(s) appearing for the Case

Arlin M. Adams, with him Philip M. Hammett, Samuel D. Slade, William A. Schnader, and Schnader, Harrison, Segal & Lewis, for appellants.

George W. Keitel, Deputy Attorney General, with him Edward T. Baker, Deputy Attorney General, and David Stahl, Attorney General, for Board of Finance and Revenue, appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN and O'BRIEN, JJ.

OPINION BY MR. CHIEF JUSTICE BELL, November 13, 1962:

These eight appeals seek review of Orders of the Board of Finance and Revenue denying refunds of motion picture censor license fees paid by them between 1915 and 1953. Appellee moved to quash and this motion was orally argued together with the appeals on the merits.

The present appellants have for many years been major distributors of motion pictures in the Commonwealth of Pennsylvania and elsewhere...

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