Commonwealth v. American Ice Co.

Opinion by

Mr. Justice Musmanno,

The basic and only question to be decided in this appeal may be stated as follows: Is the production of ice by artificial methods for commercial purposes to be regarded as “manufacturing”? What is the difference, so far as the process of freezing is concerned, between placing a glass of water on an outer window sill (in January with the temperature under 32 degrees) and pouring water into vats where it is treated by chemicals and machinery so that it is transformed into shiny frozen blocks?

The parties involved in this appeal seek an answer to this question not…