Duke Power Company v. Clayton

This appeal presents two primary questions: (1) Is the fly-ash precipitator, which plaintiff installed in 1961, mill machinery or an accessory thereto within the meaning of G.S. 105-164.13(12), and (2) Was the cleaned and crushed coal plaintiff purchased from the corporations which mined it a product of the mine in its “original or unmanufactured state” within the meaning of G.S. 105-164.13(3)? The purchases of coal from the three mining corporations which used the services of sales agents raise a third question: Were those sales made by the producers of the coal as that term is used in G.S.…