Moon Schools Union School District v. Tiglio

Opinion by

Woodside, J.,

A third class school district comprising the townships of Moon and Crescent in Allegheny County is here seeking through an action in assumpsit to collect a tax imposed by the school district “upon the admission fee or upon the privilege of attending or participating in amusements” conducted within the townships.

The defendant is an individual engaged in business at the Terminal Building, Greater Pittsburgh Airport, Moon Township, as the proprietor of an amusement arcade. As part of the arcade, the defendant operates a large number of coin operated amusement devices such…