Macke v. Commonwealth

I do not concur in the conclusion reached by the court in this case, for the reasons below given:

Section 198 of chapter 45, Acts of 1928, designated as the Tax Code of Virginia, as amended by Acts 1930, c. 401, p. 849, at p. 857, imposes a license tax upon all slot machines operated on the coin-in-the-slot principle, and contains this proviso:

“Provided, however, that nothing contained in this section *1024shall be construed as permitting any such person (i. <?., the licensee of a slot machine) to keep, maintain, exhibit or operate any slot machine or other device, in the operation of which…