Commonwealth v. Welsh Mountain Mining & Kaolin Manufacturing Co.

Citations

• 265 Pa. 380
• 108 A. 722
• 1919 Pa. LEXIS 559

Syllabus

<p>Taxation — Corporations—Capital stock tax — Capital used in manufacturing — Crushing and grinding rock — Act June 1, 1889, P. L. 1#0; Act June 7, 1911, P. L. 678.</p> <p>A corporation engaged in crushing and grinding rock into sand of specified grades of fineness which is sometimes colored by the admixture of clay, is not engaged in manufacturing within the meaning of the Act of June 1, 1889, P. L. 420, as amended by the Act of June 7,1911, P. L. 673, which allow exemption from the capital stock tax, to so much of the capital stock as is actually and exclusively employed in carrying on manufacturing within the State.</p>