Oellers v. Horn

Citations

• 3 Pa. Super. 537
• 1897 Pa. Super. LEXIS 54

Syllabus

<p>Theatrical licenses — Review of previous legislation respecting same.</p> <p>It would seem that the purpose of the act of June 24, 1895, was to codify the previous legislation upon the subject.</p> <p>That legislation seems to show clearly that a tax although in form levied on a house, is not a tax on real estate, but on the trade, occupation or profession of players and showmen. This in the Pennsylvania tax system means a business with money returns, not a business done by one who works gratuitously. Amateur actors are not, therefore, taxed, and therefore the building in which they perform is not, since the tax on the building is simply a method of taxing the occupation.</p> <p>The act of March 23, 1865, exempting from taxation representations by amateurs in Philadelphia and Pittsburg, the net proceeds of which are to be devoted to the relief of widows, etc., cannot be construed to impose a tax by implication on amateurs who may devote the proceeds of their representation to other purposes. Taxes are not imposed by implication.</p> <p>Theatre — Amateur performances do not constitute. .</p> <p>A single performance in a building of a play or drama, does not constitute such building a place for theatrical exhibitions or entertainments within the contemplation of the act of June 24, 1895, nor, would a succession of performances given by persons not professional players, even though the proceeds or profits of the exhibition were to be devoted to purposes other than those religious or charitable in their character and not to the pecuniary advantage of the participants.</p> <p>Theatre — Intent of act of June 2-1, 1895, P. L. 219.</p> <p>It was clearly the intent and purpose of the legislature in enacting the act of 1895 to impose a license fee upon places where plays were given by professional players, who played for compensation where the exhibition was given for personal profit, and it was not the intention of the legislature to impose this tax of $500 upon a buildin