In re I. Rheinstrom & Sons Co.

Citations

• 207 F. 119
• 1913 U.S. Dist. LEXIS 1303

Syllabus

<p>1. Bankruptcy (§ 350*)—Priorities—-“Manufacturer”—Construction of Statutes.</p> <p>Whether or not one is a “manufacturer,” within the meaning of statutes exempting manufacturers or manufacturing establishments from taxation, or giving to employes or those furnishing materials priority of payment in case of insolvency, is to be determined by what was Ms principal business, and not by what are mere incidentals to it; and in mailing such determination the word should not tie limited to its grammatical or etymological meaning, since by usage, in course of time, and when used in such statutes, it has taken on a different meaning, which would seem to exclude one who simply makes by hand in a small way, and make it apply only to those, who make by machinery on a considerable scale and who sell their product.</p> <p>[Ed. Note.—For other cases, see Bankruptcy, Cent. Dig. § 882; Dec. Dig. § 350.*</p> <p>For other definitions, see Words and Phrases, vol. 5, pp. 4346-4358.]</p> <p>2. Bankruptcy (§ 350*)—Priorities—“Manufacture”—“Making.”</p> <p>Within the meaning of such statutes, a “manufacture” is a “making”; and while a change in the condition of existence of an article is never a making, a change in the article itself, as a result of treatment, labor, and manipulation, is always a making.</p> <p>[Ed. Note.—For other cases, see Bankruptcy, Cent. Dig. § 882; Dec. Dig. § 350.*</p> <p>For other definitions, see Words and Phrases, vol. 5, pp. 4292-4294. 4344-4346; vol. 8, p. 7716.]</p> <p>3. Bankruptcy (§ 348*)—Distribution op Estate—Debts Entitled to Priority—“Manufacturing Establishment.”</p> <p>A bankrupt company purchased cherries grown in Greece and Italy, and imported preserved in brine and sulphuric acid, extracted the preservative, stemmed, pitted, sweetened, colored, flavored, and preserved them, and sold them as cherries; the product being what is commonly known as “Maraschino cherries,” used as a garnish in drinks, ice cream, etc. Held, that it was the owner and op