Commonwealth v. Keystone Bridge Co.

Citations

• 156 Pa. 500
• 27 A. 1
• 1893 Pa. LEXIS 1375

Syllabus

<p>Taxation — Manufacturing corporations — Exemption from taxation — Bridge companies — Act of June 1, 1889.</p> <p>Upon an appeal from a tax settlement the court found upon sufficient evidence the following facts: “ During said year the defendant was exclusively engaged in making and selling iron and steel bridges, buildings, roofs, viaducts, turntables and other articles and machinery composed wholly or in part of wood, iron, steel or other suitable material. The process is as follows: It buys from others in a rough and unfinished form all the necessary lumber, iron, steel and other metals, finishes, shapes, frames, designs and makes suitable for use, the said materials at its own shops in the city of Pittsburgh; sells the finished material for such use as may be intended or appropriate; and often frames, puts together and erects the said material into bridges, roofs and other structures, or machinery.” Held, that the corporation was organized exclusively for manufacturing purposes, and was exempt from taxation, under the act of June 1, 1889, P. L. 420.</p>