Manufacturing Corporation

Such as are engaged in "the production of some article, thing, or object, by skill or labor, out of raw material, or from matter which has already been subjected to natural forces." 99 N. Y. 184. It has been held to include a company for the manufacture and supply of illuminating gas (89 N. Y. 409); but otherwise as to a company supplying natural gas (108 Pa. 111). It includes a company preparing ice by artificial refrigeration, but not one cutting and storing natural ice. 99 N. Y. 181. It includes a company engaged in refining oil (101 Mass. 385); a milling company (17 111. 54); but not a mining company (106 Mass. 131), nor a dry-dock company engaged in repairing vessels (92 N. Y. 487). A company engaged in publishing a newspaper is not a manufacturing company (51 N. J. Law, 75; ffO Minn. 82; 18 Nat. Bankr. Reg. 319); but a book and job printing company is (47 N. J. Law, 36; 51 N. J. Law, 75; 6 Nat. Bankr. Reg. 238). A company dealing in the articles of its

A corporation engaged in the production of some article, thing or object, by skill or forces, or to which something has been added to change its natural condition. Pedple V. Ice Co., 99 N. Y. 181, 1 N. B. 669, The term does not Include a mining corporation; Byers v. Coal Co., 106 Mass. 135; nor one engaged in mixing teas and in roasting, mixing, and grinding coffee. People v. Roberts, 145 N. Y. 375, 40 N. E. 7. See Manufacture.