Appeal of World's Museum of Anatomy

Citations

• 69 Pa. Super. 505
• 1918 Pa. Super. LEXIS 118

Syllabus

<p>Taxation — Mercantile tax — Place of amusement• — Museum — Act of May 20, 1918, P. L. 229.</p> <p>The action of the board of mercantile appraisers in returning a museum as a place of amusement, will not be sustained, where it appears that the museum was educational and instructive in showing, by means of wax figures, different parts of the human body in disease and health, illustrating the results of neglect and ignorance; that no admission was charged nor contributions requested or obtained from any one; that some of the owners were physicians, who from their own funds supported the institution; that the museum was open to the public, except women, from nine o’clock a. m. until eight o’clock p. m.; that no seats were maintained; and that the only benefit that might be obtained by the owners was that men who were in need of medical aid might come to one of the physicians connected with the museum for treatment.</p> <p>The word “museum” as used in the Act of May 20, 1918, P. L. 229, should be read in connection with circuses, menageries and wild west shows, and is intended to refer to a place of amusement. It does not include public museums which are used as places of study, instruction and education.</p>