Legal Opinion

Universal Film Exchanges, Inc. v. Board of Finance & Revenue

Supreme Court of Pennsylvania

Decided November 13, 1962No. Appeals, Nos. 18, 19, 20, 21, 22, 23, 24 and 25PublishedCited by 21 opinions

1Opinion of the Court

Opinion by

Mr. Chief Justice Bell,

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. Appellants continuously paid to the Pennsylvania State Board of Censors annual license fees of $2.00 for each film, under the Motion Picture Censorship Act from…

2Cases cited36 opinions

  1. Joseph Burstyn, Inc. v. WilsonSupreme Court of the United States · 1952
  2. Oceanic Steam Navigation Co. v. StranahanSupreme Court of the United States · 1909
  3. Carpenter v. ShawSupreme Court of the United States · 1930
  4. Wilson v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1937
  5. Ward v. Board of Commr's of Love Cty.Supreme Court of the United States · 1920

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3Cited by21 opinions

  1. Paramount Film Distributing Corp. v. StateNew York Court of Appeals · 1972
  2. Philadelphia Life Insurance v. CommonwealthSupreme Court of Pennsylvania · 1963
  3. Clark v. AllenSupreme Court of Pennsylvania · 1964
  4. District of Columbia v. KeyesDistrict of Columbia Court of Appeals · 1976
  5. Smith v. Brown-Borhek Co.Supreme Court of Pennsylvania · 1964

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