Commonwealth v. Paul W. Bounds Co.

Opinion by

Mr. Justice Schaffer,

Is appellant a manufacturing corporation and therefore exempt from the payment of a capital stock tax?

Its charter shows that it was organized for the purpose of “Contracting and carrying on a general business as cut stone contractors in both natural and artificial stone, including erecting, setting, cutting and carving and otherwise fabricating natural and artificial stone, finishing and setting interior marble, and generally doing and performing any and all work as builders and contractors, and with that end in view to solicit, obtain work and perform and carry…