Commonwealth v. Pottsville Iron & Steel Co.

Citations

• 157 Pa. 500
• 27 A. 371
• 1893 Pa. LEXIS 1442

Syllabus

<p>Taxation — Manufacturing corporation — Mining—Act of June 1, 1889.</p> <p>A corporation organized under tbe act of April 29, 1874, P. L. 73, to “ dig iron ore, build and operate furnaces, forges, manufactories, rolling mills, and manufacture machinery, and other manufactures of iron and steel,” which invests all its capital in manufacturing and does not engage in mining, is entirely exempt from taxation by the commonwealth under the act of June 1, 1889, § 21, P. L. 431. Com. v. Westinghouse Mfg. Co., 151 Pa. 265, distinguished.</p> <p>The mere possession of an ancillary power which a manufacturing corporation has never used or sought to use, which it had express legislative permission to hold, and which was intended for use only in aid of its manufacturing enterprises, does not change the character of the corporation or deprive it of its privileges and immunities as a manufacturing corporation. The use of the word “ exclusively ” in the act of 1889 does not change the rule.</p>