Fixl's Appeal

Iobst, P. J.,

This is an appeal from two distinct assessments by the Mercantile Appraiser of Lehigh County against John Fixl.

Appellant is the owner and operator of the Guthsville Hotel, located at Guthsville, Lehigh County. On July 12, 1937, the mercantile appraiser assessed appellant as a retail dealer or vendor of goods, wares, and merchandise, under the terms of the Act of May 2,1899, P. L. 184, as *227amended by the Act of May 10, 1929, P. L. 1709, sec. 1, 72 PS §2621, and also assessed him as the owner of a building used wholly or partly for dramatic, theatrical, or vaudeville performances…