Legal Opinion

Commonwealth v. Yorktowne Paper Mills, Inc.

Supreme Court of Pennsylvania

Decided June 29, 1967No. Appeal, No. 24PublishedCited by 6 opinions

1Opinion of the Court

Opinion by

Mb. Justice Musmanno,

The Yorktowne Paper Mills, Inc. is engaged in the manufacture of paper and allied products. In the manufacturing process it uses a chemical known as “A-Gel”, a coagulating aid, and a chemical known as “Remox”, a softening agent, which are placed in the boilers for the purpose of eliminating scale and corrosion and thus prolonging the life of the boilers and maintaining them in good operating condition. The boilers produce the steam required in the manufacture of paper board. The steam dries the paper, heats the water in the heater to a 140° (Fahrenheit)…

2Cited by6 opinions

  1. Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
  2. Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
  3. Schenley Distillers, Inc. v. Commonwealth Ex Rel. LuckettCourt of Appeals of Kentucky (pre-1976) · 1971
  4. Global Terminal & Container Services, Inc. v. New Jersey Division of TaxationNew Jersey Tax Court · 1987
  5. International Paper Co. v. HalperinSupreme Judicial Court of Maine · 1981

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