Commonwealth v. Juniata Coke Co.

Citations

• 157 Pa. 507
• 27 A. 373
• 1893 Pa. LEXIS 1443

Syllabus

<p>Taxation — Manufacturing corporation — Mining—Apportionment.</p> <p>The fact that a manufacturing corporation organized, under the act of 1874, employs a portion of its capital for other than strictly manufacturing purposes, so as to supply itself with the raw material of manufacture, does not strip it of its character as a manufacturing company, but for such portion of its capital so invested, it is not entitled to exemption from taxation.</p> <p>A corporation organized under the act of April 29, 1874, P. L. 73, for the puipose of “ carrying on the business of mining coal and the manufacturing of coke therefrom,” which invests a portion of its capital in mining coal to supply its coke ovens, is liable 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. 431.</p>