Gulf Oil Corp. v. Philadelphia

Opinion by

Mr. Chief Justice Maxey,

The question before us is whether or not certain tanks of appellant’s oil refinery used in the course of its refining operations are within the provisions of the Act of June 3,1915, P. L. 787, 53 PS 4742, which exempts from taxation “machinery used in manufacturing”.

Appellant is a Pennsylvania corporation engaged in the manufacture of gasoline and various petroleum products at its Philadelphia refinery. The City Board of Bevision of Taxes in making assessments of appellant’s lands and improvements for taxation purposes for the year 1945 included the appraised…