Commonwealth v. Pittsburgh Bridge Co.
Supreme Court of Pennsylvania
Commonwealth v. Pittsburgh Bridge Co., 156 Pa. 507 (Pa. 1893)
27 A. 4; 1893 Pa. LEXIS 1376
Cuejam, Dean, Green, Mitchell, Sterkett, Thompson, Williams
Commonwealth v. Pittsburgh Bridge Co.
Opinion of the Court
This case was argued with Commonwealth v. Keystone Bridge Company, No. 18, May term, 1893, [the preceding case,] and involved substantially the same questions. For reasons suggested in opinion just filed in that case, and also in the opinion of the learned trial judge, we think there is nothing in the record that requires either reversal or modification of the judgment.
Judgment affirmed.
Reference
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- Status
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- Syllabus
- Taxation — Manufacturing corporations — • Exemption from, taxation— Bridge companies — Acts of April 29, 1874, and June 1,1889. 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: “ 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.” Held that the company was organized exclusively for manufacturing purposes, and was exempt from taxation.