Commonwealth v. Consolidated Dressed Beef Co.

Citations

• 242 Pa. 163
• 88 A. 975
• 1913 Pa. LEXIS 857

Syllabus

<p>Taxation — 0orporaiions—Manufacturing corporations — Slaughtering live stocJc.</p> <p>A corporation which is engaged in the purchasing and slaughtering of live stock, preparing the carcasses for market as meat, and selling various other products derived from the slaughtered animals, consisting of heads, horns, hoofs, bones, fat, etc., each one being a constituent part of the animal, and not changed in any way by the application of art or skill, excepting as to cleaning and sorting, is not engaged in manufacturing within the meaning of the acts of assembly exempting manufacturing corporations from taxation.</p>