162 (citing McCauley v. Norcross, 30 N. E. | generation of steam to be distributed under 464, 155 Mass. 584; Cashman v. Chase, 31 a municipal franchise through pipes laid in N. E. 4, 156 Mass. 342; O'Brien v. Rideout, the streets, and supplied for heating purpos36 N. E. 792, 161 Mass. 170; Dowd v. Boston es, is a "manufactory." A gas company is & A. R. Co., 38 N. E. 440, 162 Mass. 185; also a manufactory within such act. Wells O'Neil v. O'Leary, 41 N. E. 662, 164 Mass. 387). v. Christian, 76 N. E. 518, 519, 165 Ind. 662 The owner of horses, who hires them to a (citing Bates Mach. Co. v. Trenton & N. B. contractor, the latter using the horses in R. Co., 58 Atl. 935, 70 N. J. Law, 684, 103 aid of hauling and banking logs, and the Am. St. Rep. 811; Burke v. Mead, 64 N. E. owner performing no "manual labor or other 880, 159 Ind. 252, 260; Commonwealth v. services" in connection with the logs, is not Lowell Gas Light Co., 12 Allen [94 Mass.] 75). entitled to a lien on such logs, under Rev. MANUFACTURE Laws 1905, § 3524. McKinnon v. Red River Lumber Co., 138 N. W. 781, 782, 119 Minn. 479, 42 L. R. A. (N. S.) 872. Any process by which crude opium is converted into a product fit for smoking constitutes a "manufacture" of smoking opium within the meaning of the Internal Revenue Act Oct. 1, 1890, c. 1244, §§ 36-40, which impose a tax upon all opium manufactured for smoking purposes in the United States, and prescribe regulations for such manufacture to be observed under penalty of criminal prosecution. Marks v. United States, 196 Fed. 476, 478, 116 C. C. A. 250. MANUAL TRAINING SCHOOL See Maintenance of Manual Training MANUFACTORY Cutting and storing ice A foreign corporation carried on a retail ice business in a town where it had its office and transacted all its business. It sold only such ice as it cut and stored. It owned several ice houses on the shores of a pond in another town, where it had a steam engine used for cutting and storing ice there. It transacted no business in the latter town, except what was essential for the cutting and storing of ice and the delivery under orders from its office. Held, that the corporation did not "hire or occupy a manufactory, store, or shop" in the latter town, within Rev. Laws 1902, c. 12, § 23, cl. 1, providing for the taxation of personal property in the municipality in which the owner hires or occupies manufactories, etc.; but the steam engine, boiler, and ice stored in the latter town were taxable under St. 1903, p. 448, c. 437, § 71, providing that every foreign corporation shall be subject to taxation on its machinery and merchandise by the municipality in which such property is situated. Hilliard v. Fells Ice Co., 86 N. E. 773, 774, 200 Mass. 331. Steam and gas plants See Building for Trade or Manufacture; Any trade manufacture or business, see As to specific industries which are en- Contract of sale or manufacture, see Manufacture or otherwise, see Otherwise. The word "manufacture" is not a technical word, but has a common, ordinary meaning. Sharpe v. Hasey, 114 N. W. 1118, 1119, 134 Wis. 618. To manufacture is to modify or to change natural substances, so that they become articles of value or use. Baltimore & O. S. W. R. Co. v. Cavanaugh, 71 N. E. 239, 241, 35 Ind. App. 32. The process of manufacture is supposed to produce some new article by the application of skill and labor to the raw material. The broad interpretation which the courts have always given the word "manufacture" must include the construction of buildings and bridges. In re Niagara Contracting Co., 127 Fed. 782, 783. ture" as the production of articles for use The Century Dictionary defines "manufacfrom raw or unprepared materials by giving these materials new forms, qualities, properties, or combinations, whether by manual labor or machinery. State v. G. H. Tichenor Antiseptic Co., 43 South. 277, 278, 118 La. 685. Rolling cigarettes The word "manufacture," as used in the anti-cigarette law, is used in the sense of "to engage in and carry on the business of manufacturing." It is the manufacturing for traffic that is prohibited. The act of "rolling cigarettes" from one's own materials and for one's own use is so connected with the use as to be a part of such use, and this was not intended to prohibit. Dempsey v. Stout, 107 N. W. 235, 76 Neb. 152. Under Burns' Ann. St. 1901, § 7255 (Acts 1899, p. 569, c. 255), providing that contrac-it tors, etc., and all persons performing labor, etc., for the erection, altering, repairing, etc., any house, mill, manufactory, etc., may have a lien on the house, mill, manufactory, etc., a building equipped with machinery for the Baling cotton The word "manufacture," as defined in Worcester's Dictionary, is a process of mak ing anything by art or reducing materials | equipped with special machinery, in which into a form fit for use, by hand or by ma- furniture was manufactured and the finer chinery, and in the Standard Dictionary is woodwork done; a paint shop, in which "the making of wares or other products by paints were mixed; a copper shop, in which hand or by machinery or by other agencies." sheet copper was manufactured into pipe, Under these definitions, a cotton press, the steam connections, ventilators, brass and effect of the operation of which is only to copper castings, and other forms, and where compress, rebind, re-cover original bales of galvanizing was done; a boiler shop, for the cotton so as to change the form, size, and manufacture of boilers; a foundry, in which condition of the bales to make them more iron and brass castings were made out of convenient for transportation, is not con- raw materials. Large quantities of raw masidered a "manufacture." City of Memphis terials of all sorts were purchased by the v. St. Louis, & S. F. R. Co., 183 Fed. 529, company and converted into finished prod538, 106 C. C. A. 75. ucts. The company manufactured ships of all sorts and sizes and all necessary fittings Liquor The word "manufacture" as used in act March 2, 1999 (26 St. at Large, p. 60) § 1, prohibiting the manufacture of liquor, means the process of making by art, or reducing materials into form fit for use, by hand or machinery. State v. Ravan, 74 S. E. 500, 501, 91 S. C. 265. MANUFACTURER See Sole Manufacturer. A "manufacturer" is one engaged in making materials, raw or party finished, into wares suitable for use. Chattanooga Plow Co. v. Hays, 140 S. W. 1068, 1069, 125 Tenn. 148 (citing And. Law Dict.; Webst. Dict.). A corporation which makes something for profit is a "manufacturer" of that something within the meaning of Bankr. Act July 1, 1898, c. 541, § 4b, and it makes no difference whether the thing so made or manufactured is affixed to the realty or a part of the realty or is a mere chattel. In re Church Const. Co., 157 Fed. 298. and furniture therefor, and it also did a con- The term "manufacturing," as used in the bankruptcy act of 1898, authorizing involuntary bankruptcy against corporations engaged in manufacturing, embraces only such corporations as are engaged in manufacturing as a business and selling their wares on the market, doing those things usually done by those who not only manufacture their wares and goods, but place them on the market for sale either by wholesale or retail. Walker Roofing & Heating Co. v. Merchant & Evans Co., 173 Fed. 771, 773, Code 1887, § 2485, provides that "all persons furnishing supplies to a mining or manufacturing company, necessary to the operation of the same, shall have a prior lien," etc. A corporation was empowered by its charter to acquire and operate "the works, property, franchise, stock and bonds, rights. privileges, and immunities of any individual, firm, or corporation, operating or owning a machine shop, dock, or shipyard, or manufacturing railroad or marine equipment, or machinery of any description." The corporation owned a large plant composed of vari-97 C. C. A. 495. ous departments and shops, in which many kinds of machinery were used. The plant consisted of a machine shop, in which machinery and tools of different sorts made and fitted for use; a punch shop, in which plates were sheared and punched for riveting; a pattern shop, in which all sorts Under Bankr. Act July 1, 1898, c. 541, of patterns were made from wood; a black-providing that any corporation engaged prinsmith shop, containing large steam ham-cipally in "manufacturing" or mercantile purmers, and also a number of smiths' forges, suits may be declared a bankrupt, a corporafor the forging of billets and the performance of all sorts of smith work; a furnace shop, for the bending and shaping of frames and plates; a carpenter shop, in which many kinds of woodwork was done; a joiner shop, were Evidence held to show that a corporation was principally engaged in manufacturing, and hence was subject to adjudication as a bankrupt. In re Georgia Mfg. & Public Service Co., 166 Fed. 964, 968. tion organized for the purpose of manufacturing paper from wood pulp, which had purchased woodland and other property for the commencement of its business, was subject to bankruptcy proceedings, within the statute, though it had never in fact started its factory; the intent being that "a corporation pursuing, through its formative stages, a business of the kind described by the statute should be subject to the operation of the law." In re White Mountain Paper Co., 127 Fed. 180, 182. The term “engaged principally," as used in Bankrupt Act, providing that any corporation engaged principally in "manufacturing" pursuits may be adjudged an involuntary bankrupt, refers not to the objects of pursuit set out in the charter but to those in which the company was actually engaged. In re C. Moench & Sons Co., 130 Fed. 685, 686, 66 C. C. A. 37. In the phrase "engaged in manufacturing," as used in Bankr. Act July 1, 1898, c.. 541, § 4b, the word "engaged" means occupied, employed, busy, and the word "manufacturing" means the making of an article, either by hand or machinery, into a new form capable of being used in ordinary life, or the fashioning of raw materials into a change of form for use; and a corporation which although authorized to manufacture an article of commerce, has not the means for such manufacture, and has taken no step in the process of manufacturing, is not engaged in any proper sense in the manufacturing of such article, and is not subject to adjudication as an involuntary bankrupt under said section. In re Toledo Portland Cement Co., 156 Fed. 83, 85. Dealers and merchants distinguished The term "manufacturer," in its ordinary acceptation, denotes one who, through his skill and labor, shapes or combines material into a new product, the term, under various statutes, such as tax laws, being named to include others for the purpose of such laws, and where a firm merely ordered from a foreign manufacturer a given quantity of waists of a certain pattern, a sample of which had been previously furnished them by the manufacturer, the firm was merely a dealer and not a manufacturer. Remy, Schmidt & Pleissner v. Healy, 126 N. W. 202, 203, 161 Mich. 266, 29 L. R. A. (N. S.) 139, 21 Ann. Cas. 74. A "manufacturer" is one engaged in making materials, raw or partly finished, into wares suitable for use. A "merchant" is dis tinguished from a manufacturer, in that he sells to earn a profit, and the manufacturer sells to take profit already earned. Chattanooga Plow Co. v. Hays, 140 S. W. 1068, 1069, 125 Tenn. 148. cles for use or sale. Union County Nat. Bank, Liberty, Ind., v. Ozan Lumber Co., 179 Fed. 710, 715, 103 C. C. A. 584. Manufactures distinguished Laws 1912, c. 157, prohibiting any person, firm, or corporation, engaged “in manufactur ing or repairing," to work employés more than 10 hours per day, is sufficiently definite; for "manufacturing" is the system of indusand "manufacture" is the production of artitry which produces manufactured articles, cles for use from raw or prepared materials, by giving them new forms, qualities, and is the making or restoring of an article or properties, or combinations, and "repairing" thing to its completeness. State v. J. J. Newman Lumber Co. (Miss.) 59 South. 923, 926; 45 L. R. A. (N. S.) 851. An information, charging accused with having in his possession nonalcoholic drinks bearing the names of "manufacturers" other than himself, is insufficient under Laws 1911, PP. 261, 262, §§ 1, 4, making it unlawful for any person to have nonalcoholic drinks bearother than himself; "manufactures" and ing the name or brand of "manufacturers" "manufacturers" not being idem sonans, but and distinct meanings. State v. Murphy, 147 separate and distinct terms with separate S. W. 520, 521, 164 Mo. App. 204. Automobile repairing company The conducting by a corporation of a shop for the repairing of automobiles, which repairing consisted chiefly in the adjusting of parts purchased from other persons, was not a manufacturing pursuit, within the meaning of Bankr. Act 1898, c. 541, § 4b, which subjected the corporation to proceedings in bankruptcy. Cate v. Connell, 173 Fed. 445, 447, 97 C. C. A. 647. Bakery company A corporation organized to make bakers' goods and restaurant supplies, and sell same at wholesale and retail, was organized for "manufacturing and mercantile" purposes, as those terms are used in the revenue statute; and the act of the state board of equalization in assessing its capital stock and franchise in excess of the valuation of its tangible property, which had been assessed by the local assessors, was unauthorized. H. H. Kohlsaat & Co. v. O'Connell, 99 N. E. 689, 690, 255 Ill. 271. Brewing company A brewing company, which has done The words "merchants" and "dealers," nothing except in preparation for its business according to common understanding, mean by constructing a brewing plant, taking out something different from the word "manufac- a brewer's license, and hiring a brewmaster, turers." The former are generally employed although it has never made any beer nor to designate persons engaged in the business bought materials therefor, is a "corporation of buying and selling merchandise or other engaged principally in manufacturing," and personal property in the usual course of subject to proceedings in involuntary banktrade; the latter to designate those engaged ruptcy. In re Bloomsburg Brewing Co., 172 in the business of making or producing arti-Fed. 174, 175. The words "manufacturer," "such manu- | Feb. 5, 1903, authorizing an adjudication facturer," and "said manufacturer," as used against a corporation engaged principally in in Acts 1908, p. 281, c. 189, § 15, providing | "manufacturing," the term "manufacturing" that a licensed manufacturer may sell the being used in its ordinary meaning, viz., the products of his brewing at any place within making of articles of commerce ordinarily the state, except where such manufactory is the subject of bargain and sale, which does situated in no-license territory, but such man- not include building or construction. In re ufacturer may sell the product of his brewing Kingston Realty Co., 160 Fed. 445, 446, 87 C. to be delivered to a common carrier to be C. A. 406. transferred to any place where the same may A construction company engaged in conbe legally sold, and the said manufacturer structing bridges, wharves, bulkheads, and may sell the products of his brewing in quan- driving piles for foundations for buildings, tities not less than one gallon at the place of etc., cannot be adjudged an involuntary bankmanufacture, except in no-license territory, rupt under Bankr. Act July 1, 1898, c. 541, § mean any manufacturer, whether located in 4b, as a corporation engaged in "manufacturlicense or no-license territory; the only dif-ing, trading, or mercantile pursuits." In re ference between the two classes of manufac- MacNichol Const. Co., 134 Fed. 979, 980. turers intended by the statute being that the manufacturer located in license territory can sell and deliver not less than one gallon at the place of manufacture, while the manu-crete, in carrying on which business it buys facturer located in no-license territory can make no sale and delivery at such place. Robert Portner Brewing Co. v. Southern Express Co., 63 S. E. 6, 7, 109 Va. 22. A corporation which has taken active steps to engage in manufacturing, and in pursuit of such business has incurred debts and committed acts of bankruptcy, is "engaged in manufacturing," in the sense contemplated by Bankruptcy Act. A corporation organized to build and equip a brewery and to manufacture and sell beer was engaged principally in manufacturing pursuits and subject to adjudication as a bankrupt before its plant had been completed or any machinery purchased or installed, and before any beer had been made. Bollinger v. Cent. Nat. Bank, 177 Fed. 609, 610, 101 C. C. A. 235 (citing In re White Mountain Paper Co., 127 Fed. 180, affirmed in White Mountain Paper Co. v. Morse, 127 Fed. 643, 62 C. C. A. 369, and re Bloomsburg Brewing Co., 172 Fed. 174). Building and construction companies The word "manufacture" is ordinarily used to denote an article upon the material of which labor has been expended to make the finished product. It is hard to conceive of any human action more accurately corresponding to this description or definition than the building of a house; and one of the defi making and constructing arches, walls, and A corporation whose principal business is abutments, bridges, buildings, etc., out of con and combines together raw materials, and supplies the necessary labor, machinery, and appliances, is a "corporation engaged principally in manufacturing," within the meaning of Bankr. Act July 1, 1898, c. 541, § 4b, 30 Stat. 547, as amended by Act Feb. 5, 1903, c. 487, § 3, 32 Stat. 797, defining the persons or corporations which may be adjudged involuntary bankrupts, although such company makes its product, and gives it form and shape, at the place where it is to remain. Friday v. Hall & Kaul Co., 30 Sup. Ct. 261, 216 U. S. 449, 54 L. Ed. 562, 26 L. R. A. (N. S.) 475. The word "manufacturing" is a generic term of broad significance, used to include many species of corporations, and, as used in section 4b of the Bankruptcy Law (Act July 1, 1898, c. 541, 30 Stat. 547, as amended by Act Feb. 5, 1903, c. 487, § 3, 32 Stat. 798), inIncludes many species of corporations, and its comprehensive meaning ought not to be whittled away by fine distinctions. Derivatively meaning making with the hand, its ordinary significance is producing a new article of use labor to the raw materials of which it is comor ornament by the application of skill and posed. Pin makers, pen makers, shoe makers, furniture makers, steel makers, boot makers, rail makers, engine makers, and cement makso also is a corporation which is princiers are undoubtedly engaged in manufacturpally engaged in building concrete arches facturing corporation," and may be adjudged and bridges, and dressing stone is a "manua bankrupt under section 4b of the Bankrupt67, 81 C. C. A. 260, 11 Ann. Cas. 355 (citing cy Law. In re First Nat. Bank, 152 Fed. 64, Columbia Iron Works v. National Lead Co., 127 Fed. 99, 102, 62 C. C. A. 99, 102, 64 L nitions of "build," found in the Century Dic-ing, A corporation engaged in constructing houses on its own land was not subject to adjudication as a bankrupt under Bankr. Act July 1, 1898, c. 541, § 4b, as amended by Act R. A. 645; In re Niagara Contracting Co., 127 ton & Co., 147 Fed. 311, 313; In re Troy | ex rel. Syracuse Imp. Co. v. Morgan, 69 N. Steam Laundering Co., 132 Fed. 266; White Y. Supp. 263, 59 App. Div. 302). Mountain Paper Co. v. Morse & Co., 127 Fed. 643, 644, 62 C. C. A. 369, 370). A paving and construction company incorporated to do a manufacturing business and primarily engaged in making cement and asphalt floors, pavements, roadways and structural concrete, is engaged in a "manufacturing" business within Act June 8, 1893, A construction company, whose business is the building by contract of piers and abutments for railroad bridges, made of concrete, which is mixed on the ground as the work progresses, with the necessary inciden-exempting from the capital stock tax the captal work, is not a "corporation engaged principally in manufacturing," within the meaning of Bankr. Act July 1, 1898, c. 541, § 4b, and is not subject to proceedings in involuntary bankruptcy. In re T. E. Hill Co., 148 Fed. 832, 834, 78 C. C. A. 522 (citing Columbia Iron Works v. National Lead Co., 62 C. C. A. 99, 127 Fed. 99, 102, 64 L. R. A. 645). The word "manufacture" means "to make wares or other products by hand, by machinery, or by other agency, as to manufacture cloth, nails, glass, etc.; to work, as raw or partly wrought materials into suitable forms for use, as to manufacture wool, cotton, silk, or iron." A corporation engaged in the business of building bridges, wharves, bulkheads, and driving piles, under contract, which has no plant where it manufactures bridges for the market, but does all of its work on the ground after contracting therefor, is not engaged in manufacturing, within the meaning of Bankr. Act July 1, 1898, c. 541, § 4b, 30 Stat. 547, and is not subject to be adjudged an involuntary bankrupt thereunder. Butt v. C. F. MacNichol Const. Co., 140 Fed. 840, 841, 72 C. C. A. 252 (quoting and adopting the definition in Webst. Int. Dict.). A corporation whose business as actually conducted consists of installing heat and power plants, constructing conduits, waterworks, and sewers, buying, selling, and erecting steam engines, and occasionally making reports with reference to the proposed construction of electric light and power plants is engaged principally in "manufacturing, trading, or mercantile pursuits," within Bankr. Act July 1, 1898, c. 541, § 4b, as amended by Act Feb. 5, 1903, c. 487, § 3, and may be adjudged an involuntary bankrupt. United Surety Co. v. Iowa Mfg. Co., 179 Fed. 55, 57, 102 C. C. A. 623. ital stock of a manufacturing corporation. Commonwealth v. Filbert Paving & Construction Co., 78 Atl. 104, 105, 229 Pa. 231. A corporation engaged in constructing buildings and bridges by contract, furnishing the labor while others furnish the materials, is a manufacturing corporation, and subject to be adjudged an involuntary bankrupt under Bankruptcy Act. In re Niagara Contracting Co., 127 Fed. 782, 783. is one who gives new shapes, new qualities, new combinations, to matter which has already gone "Nearly through some artificial process." all artificial products of human industry, nearly all such materials as have acquired changed conditions or new and specific combinations, whether from the direct action of the human hand, from chemical processes * are derived and directed by human skill, or by the employment of machinery, now commonly designated as 'manufactured.'" The Century Dictionary defines "manufacture" as "the production of articles for use from raw or unprepared materials, by giving these materials new forms, qualities, Properties, or combinations, whether by manual labor or machinery." Under these definitions one who, by extracting the medicinal Making a paving compound is the pro- properties from various drugs and making duction of a new and distinct substance, a chemical combination in which the ingrewhich constitutes "manufacturing," within dients lose their identity, creates a distinct the meaning of Laws 1896, p. 857, c. 908, § product, which for years is offered to, and ac183, as amended by Laws 1897, p. 817, c. 785, cepted by, the public for distinct uses, may exempting from the franchise tax manufac- be regarded as a "manufacturer." State v. turing corporations to the extent of the capi-G. H. Tichenor Antiseptic Co., 43 South. 277, tal actually employed in this state in manufacturing; but the preparation of a street for the laying of the pavement, and placing the pavement thereon, is not "manufacturing," within the meaning of such section. People ex rel. Fruin-Bambrick Pav. Co. v. Knight, 90 N. Y. Supp. 537, 538, 99 App. Div. 62 (quoting and adopting People ex rel. Eastern Bermudez Asphalt Paving Co. v. Morgan, A corporation organized to "plant, har70 N. Y. Supp. 516, 61 App. Div. 373; People vest, store, purchase, manufacture, market, 278, 118 La. 685 (quoting and adopting definition in city of New Orleans v. Le Blanc, 34 La. Ann. 596; City of New Orleans v. Ernst, 35 La. Ann. 746; quoting Carlin v. Western Assur. Co. of Toronto, 57 Md. 526, 40 Am. Rep. 440). Chicory company |