Com. v. Savage Fire Brick Co.

Citations

• 157 Pa. 512
• 27 A. 374
• 1893 Pa. LEXIS 1444

Syllabus

<p>Taxation — Manufacturing corporation — Mining company — Act of 1889.</p> <p>A corporation organized for the “ mining of fire clay and the manufacture of fire brick, tiles and other articles made from fire clay,” which invests a portion of its capital in mining clay for its own use from land owned or leased by it, is subject to taxation on such portion of its capital so invested; but on the remainder of its capital it is exempt, under the act of June 1, 1889, P. L. 481.</p>