Commonwealth v. Snyder's Bakery

Opinion by

Mr. Justice Patterson,

This appeal, by the Commonwealth, is for the purpose of determining whether the appellee, in preparing potato chips, is ehgaged in manufacturing, within the 'provisions of the Act exempting manufacturers from the mercantile license tax.

' The Act of July 10, 1941, P. L. 358, provides “. . . the provisions of this section shall not apply to the tax ation for mercantile license purposes of (a) manufacturers or mechanics vending goods of their manufacture from their factories or workshops . . .” Appellee has a plant equipped with machinery for making potato chips.…