Appeal of Reamer

Egan, J.,

Appellants in the above-named cases are owners of a billiard and bowling establishment in the City of Pittsburgh. The Department of Revenue of the Commonwealth of Pennsylvania, acting under the Amusement Tax Act of June 22, 1935, P. L. 429, made an assessment of amusement tax against appellants for the month of October 1935, in the amount of $17.51, and this appeal followed.

A stipulation has been filed to try the case without the intervention of a jury, pursuant to the Act of April 22, 1874, P. L. 109, but there is no dispute about the facts, so it is unnecessary to find them in a…