Commonwealth v. Lowry-Rodgers Co.

Opinion by

Mr. Justice Simpson,

The board of mercantile appraisers for the County of Philadelphia assessed a mercantile tax against defendant ; an appeal was taken to the court below, which sustained the assessment, in so far as it related to green coffee, which had been roasted in Philadelphia and thereafter sold to residents of Pennsylvania; but set it aside in all other respects. Still dissatisfied, defendant now appeals to this court.

It is admitted that cleaning the coffee bean and removing the outer skins, whether this occurs before or during the actual roasting, is not a manufacturing…