Cleveland-Cliffs Iron Co. v. Glander

The appellant claims that it is a manufacturer with reference to the iron ore involved in this controversy, within the meaning of Section 5385, General Code, and that such ore constitutes “manufactured articles” within the meaning of Section 5388 (2), General Code.

The facts essential to a consideration of the questions presented may be summarized as follows:

The appellant, The Cleveland-Cliffs Iron Company, is an Ohio corporation with its principal office located in Cleveland, Ohio. For many years it has been engaged in the business of producing and selling iron ore to manufacturers of iron…