Commonwealth v. McCrady-rodgers Co.

Opinion by

Mr. Justice Kephart,

The court below held that the process of making concrete by placing measured amounts of dry materials into a mixer, revolving the dry mass until thoroughly mixed, and then, while it is in motion, adding a measured amount of water to bring the mixture to a plastic state, all for the purpose of selling as a commercial article, is manufacturing, and capital employed therein is exempt from taxation under the provisions in the Capital Stock Tax Acts. The Commonwealth appeals.

The taxing statute in force during the year, 1931, was the Act of June 1, 1889, P. L. 420, as…