State v. FRANCO NOVELTY COMPANY, INCORPORATED

FAULKNER, Justice.

The writ of certiorari was granted because this was a case of first impression, affecting the license tax laws of this State. The primary question is whether a table which looks like a pool table, yet has a detachable slot for coins to collect the playing fee, and upon which a game of pool is played, is a pool table or is it a coin-operated machine? Is it to be taxed as a pool table as the State contends, or is it to be *46taxed as a “coin-operated machine”, as Franco contends. The State says in brief, “ . . . We do not believe that anyone who is familiar at all with pool…