Paramount Film Distributing Corporation, Respondent v. State of New York, Appellant

Summary

The New York Court of Appeals reversed the Appellate Division, holding that license fees paid by Paramount Film Distributing without protest were voluntary and therefore not recoverable, but fees paid under protest may be recovered, and the case was remanded for computation of those fees. The court distinguished the Mercury and Five‑Boro decisions and applied the voluntariness test. Justice Bergan’s dissent argued that the statute was void and all fees should be refunded.