HANOVER BORO. v. CRISWELL et al

Taxation — Amusements — Bowling — Words and Phrases — "Admission" — "Engaging in" — Ejusdem generis.

In this case, in which it appeared that a borough ordinance, which defined "admission" as a monetary charge for the privilege of attending or engaging in amusements, and "amusement" as all manner and form of entertainment, including, but not limited to, theatrical performances, operatic performances, motion picture exhibitions, carnivals, shows, concerts, lectures and sports events, imposed a tax upon the sale of admissions to any amusement within the borough; that defendants, who owned and operated bowling lanes in the borough, contended that, since the ordinance listed a number of specific forms of entertainment, all of which were of the spectator type as opposed to the type in which there is a participation, the rule of ejusdem generis required the exclusion of bowling; and that the court below, holding that such a strict construction would render meaningless the phrase "engaging in" in the definition of "admission" in the ordinance, that the doctrine of ejusdem generis was not applicable because it was not the intention of the borough council to restrict the application of the tax to admisions to spectator events, and that bowling was an amusement within the meaning of the ordinance, entered judgment against defendants; it was Held that the judgment of the court below should be affirmed.

Argued March 8, 1965.