Wellslboro Hotel Company's Appeal

Opinion by

Mr. Justice Barnes,

The single question presented on this appeal is whether a hotel which conducts a dining room for the convenience of its guests is subject to the restaurant mercantile license tax imposed by the Act of April 25, 1907, P. L. 117, Section 1. (72 PS Sec. 3131, et seq.) 1 The facts are not in dispute. Appellee operates a hotel in Wellsboro, Tioga County, in connection with which a dining room is maintained for the service of breakfast, lunch and dinner. The hotel is conducted on the European plan, and holds a hotel liquor license under the Liquor Control Act of…