Union Twist Drill Co. v. Harvey

The petitioner is a Massachusetts corporation, engaged in the manufacture of small cutting tools, and authorized to transact business within the State of Vermont. At all times here material it has owned and operated four factories; at Athol, Massachusetts, which produces tap's and dies, and is its main office; at Mansfield, Massachusetts, known as the E. S. Card Division, where taps, dies, reamers, drills and cutters are manufactured ; at Rock Island, in the province of Quebec, the output of which is of the same kind as at the Card Division; and at Derby Line in this State, where taps, dies,…