Pillsbury Mills, Inc. v. Pittsburgh School District

Opinion by

Mr. Justice Cohen,

We are once again confronted with the question of what activities constitute manufacturing within the meaning of the Act of 1947, June 25, P. L. 1145, as amended, 53 P.S. §6851,1 and the Act of 1947, June 20, *371P. L. 745, as amended, 24 P.S. §§582.1 to 582.13.2

Under the authority of the above acts, the City of Pittsburgh and the school district, appellees herein, imposed deficiency Mercantile Tax assessments for the years 1953-1956 against appellant, Pillsbury Mills, Inc., for sales of its various flour products. These assessments were levied by the proper taxing…