Commonwealth v. R. G. Johnson Co.

495 Pa. 256 (1981)

433 A.2d 465

COMMONWEALTH of Pennsylvania, Appellant,

v.

The R.G. JOHNSON COMPANY, Appellee.

Supreme Court of Pennsylvania.

Argued May 18, 1981.

Decided July 10, 1981.

Paul S. Roeder, Deputy Atty. Gen., for appellant.

Elliot A. Strokoff, Harrisburg, for appellee.

Before ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.

OPINION OF THE COURT

FLAHERTY, Justice.

In this case we are asked to determine whether an operator who sinks coal mine shafts and drives coal mine slopes for a soft coal extractor is engaged in the "manufacture" of personal property as that term is defined in the Tax…