Master Hatcheries, Inc. v. Coble

SHARP, Chief Justice.

The parties stipulate that the question presented is whether plaintiff, a commercial hatchery, is a manufacturing industry or plant within the meaning of G.S. 105-164.4(1) (h).

It is everywhere conceded that the term manufacturing as used in tax statutes is not susceptible of an exact and all-embracing definition, for it has many applications and meanings. Where, as here, the statute does not define the term, courts have resorted to the dictionaries to ascertain its generally accepted meaning and have then undertaken to determine its application to the circumstances of the…