Commonwealth v. Pittsburgh Bridge Co.

Citations

• 156 Pa. 507
• 27 A. 4
• 1893 Pa. LEXIS 1376

Syllabus

<p>Taxation — Manufacturing corporations — • Exemption from, taxation— Bridge companies — Acts of April 29, 1874, and June 1,1889.</p> <p>Upon an appeal from a tax settlement against a corporation organized under the general corporation act of April 29, 1874, the court found upon sufficient evidence the following facts:</p> <p>“ During the said year the defendant was engaged exclusively in making and selling iron and steel bridges, roofs, girders and buildings. 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, fram es, designs and makes suitable for use the said material 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 buildings.”</p> <p>Held that the company was organized exclusively for manufacturing purposes, and was exempt from taxation.</p>