Pittsburgh Reports (Volume 1) (Paperback)

Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: of Parliament, in imposing a tax upon trades, occupations and professions, specifically taxed barristers, this would not justify its exaction from an attorney-at-law; for there they are separate and distinct classes of persons, although coming under the generic head of lawyers. Taking the rule already quoted for our guidance, that terms of art must be interpreted technically, a concert is one thing, a theatre another, and an opera a different thing from both. The right to sing, like the right to speak, is a natural right. A man or woman may follow either singing or speaking as a means of livelihood, if she or he pleases so to do. The right to speak the sentiments of others, is the right of the theatrical actor; and for this right he shall not be taxed unless the law expressly and unequivocally declares so. The right to sing the syllables and musical notes of others, is the right of the operatic performers; and for this they ought not to be taxed unless the statutes unambiguously require it. This doctrine, it is believed, accords with the policy of our government, and with the spirit of our institutions. But again, if the Athenseum is a house fitted up and heretofore used as a theatre, is it not a fair presumption that the county treasurer, in the exercise of his duty, has received and the proprietor paid the annual tax of two hundred dollars, which would license the place for all such purposes ? Therefore, upon full consideration of the whole case, it is ordered and adjudged that judgment be entered for the defendant in the case stated, with costs of suit. In the Court of Common Pleas for Allegheny County. Guardians Of Minor Children Of James Miller, Deceased, v. Lankard. (Vol. I., p. 131, 1853.) The defendant, a tenant, stipulated to pay the rent, ..".