Box Office Pictures, Inc. v. Board of Finance & Revenue

Opinion by

Mr. Justice Eagen,

To the separate appeals and complaints in mandamus filed in the court below by appellants for the refund of monies paid as license fees to the Commonwealth, the defendant Board of Finance and Revenue of the Commonwealth filed four preliminary objections, the last of which, in effect, set up a five-year limitations statute in bar of the action. The lower court sustained this particular objection and dismissed petitioners’ pleadings.

Appellants are Philadelphia distributors of motion pictures. As such, they had been required by the Act of May 15, 1915, P. L. 534, as…