Argued March 20, 1972 Decided June 8, 1972 Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, HENRY W. LENGYEL, J. Louis J. Lefkowitz, Attorney-General ( Grace K. Banoff and Ruth Kessler Toch of counsel), for appellant. John R. Davison and Walter J. Josiah, Jr. for respondent. BREITEL, J. Claimant, a motion picture distributor, seeks recovery of $128,322.50 in motion picture license fees paid to the State from June 10, 1959 to June 10, 1965 when the applicable