Opinion by
Allusion is made in the defendant’s printed argument to averments contained in the affidavit of defense. But in the absence of a rule of court providing otherwise, the affidavit had served its purpose in preventing judgment by default; it could not have been offered by the defendant on the trial as
The action was brought under a borough ordinance requiring inspection by the police department of the mains and. pipes within the borough of all artificial and natural gas companies, water companies and other companies, and imposing an annual license fee of $30.00 for each mile of pipes or mains.
It is asked, can the borough impose a license tax on pipes and mains located on private property, over which the borough has no control, although within the limits of the borough? As no claim was made or recovery had for pipes or mains laid on private property, this question does not legitimately arise on this appeal. Granting that the ordinance may be construed as applying to such pipes and mains, as well as to those laid in the public streets and alleys of the borough — which is doubtful — and that to that extent it exceeds the lawful powers of the borough, it does not follow that the ordinance is wholly void, but only that the enforcement of it must be restricted to the pipes and mains concerning which the borough council had power to legislate : Kittanning v. Western Union Telegraph Co., ante p. 346.
The power of a borough governed by the general borough law, to provide by ordinance for police supervision and inspection -by its officers and servants of pipes laid and maintained under its streets by incorporated gas companies, and, as part of and incidental to such provision, to ordain the payment by such companies of a reasonable annual license fee or tax, is derived from the same source, and is sustained and governed by the same general principles, as its power to enact similar ordinances relative to the police supervision and inspection of poles and wires of telegraph, telephone and electric light companies, which have been sustained in numerous cases. The fact that the latter are maintained upon the surface of the streets and the former are laid underneath the surface does not prevent the application of these principles. Moreover, the use of the streets by gas companies is not confined to the maintenance of pipes beneath the surface, but includes the breaking of the surface to lay the pipes, to make house connections and repairs, and to inspect the line. But we are not disposed to rest
The form in which the charge is, imposed or the name by which it is designated does not conclusively determine the character of the charge: Braddock v. Allegheny Co. Telephone Co., 25 Pa. Superior Ct. 544. If it is in reality an annual tax, under the guise of a police regulation, and is imposed for revenue only, the municipality must show some express legislative authority to impose it. We are not bound to uphold an ordinance adopted ostensibly as a police measure but used as a mere subterfuge for the purpose of raising revenue. Courts will not sustain municipalities in such abuse of their powers, if it be shown. But if the purpose of the ordinance is police regulation, and it tends to accomplish the object sought, then, under the power to regulate, the ordinance may be sustained, although the municipal charter does not, in so many words, confer authority to license. “ Certainly, if a municipal regulation is adopted, which would be lawful if intended for one purpose, and unlawful if for another, the presumption is that the purpose was lawful, unless the contrary clearly appears : ” per Shakswood, J., in Johnson v. Philadelphia, 60 Pa. 445; Lansdowne Boro. v. Springfield Water Co., 16 Pa. Superior Ct. 490. This presumption was not rebutted by any testimony offered by the defendant, but, rather, was strengthened by the testimony introduced by the plaintiff as to the actual supervision and inspection given by its police officers under and pursuant to the ordinance.
The learned judge below upon a view of all the facts in evidence and with better knowledge of the surrounding local conditions than we have, has determined that there was not sufficient evidence to warrant a finding that the ordinance is unreasonable. We have carefully re-examined the evidence in the light of the foregoing principles, and are not convinced that he ought to have held otherwise, or ought to have submitted the question to the jury. The ordinance being prima facie valid, it would be contrary to sound principle to declare it void for unreasonableness in respect of the amount of the license fee, without proof of facts from which it could be determined, approximately at least, what sum would be sufficient to meet the expenses arising from proper and lawful municipal supervision. Here the proof fails. It falls far short of what was alleged in the telegraph cases decided by us in July last, or in the United States cases cited in those opinions.
Judgment affirmed.