Commonwealth v. McCarthy

Opinion by

Mr. Justice Barnes,

The defendant conducts a public bowling alley and billiard business for profit in the Borough of Millvale, Allegheny County, under the trade name of Walter’s Bowling Alleys, where he operates eight alleys and three billiard tables. The Act of May 25, 1907, P. L. 244, imposes a yearly mercantile license tax upon persons engaged in this business at the rate of $20 for the first alley or table, and $10 for each additional one forming a part of the same establishment. The Act further provides that for a person maintaining a summer resort, a flat license fee of $25…