Commonwealth v. W.J. Sparks Co.

• Decision Date: 17 January 1928
• Citation: 1 S.W.2d 1050,222 Ky. 606
• Parties: COMMONWEALTH, for Use of ROCKCASTLE COUNTY, v. W. J. SPARKS CO.
• Court: Kentucky Court of Appeals

1 S.W.2d 1050

222 Ky. 606

COMMONWEALTH, for Use of ROCKCASTLE COUNTY, v. W. J. SPARKS CO.

Court of Appeals of Kentucky

January 17, 1928

Appeal from Circuit Court, Rockcastle County.

Action by the Commonwealth of Kentucky, for the use and benefit of Rockcastle County, against the W. J. Sparks Company, a corporation. Judgment for defendant, and plaintiff appeals. Affirmed.

John Noland, of Richmond, and G. M. Ballard, of Mt. Vernon, for appellant.

C. C Williams and B. J. Bethurum, both of Mt. Vernon, for appellee.

CLAY C.J.

This is a proceeding by the commonwealth of Kentucky for the use and benefit of Rockcastle county to subject to local taxation certain tangible personal property consisting of equipment tools, cars trucks, machinery, etc., owned by the W. J. Sparks Company, a corporation, engaged in the operation of a rock quarry in Rockcastle county, and employed for the purpose of preparing and delivering the rock for use as road material. From a judgment sustaining a demurrer to, and dismissing, the petition, this appeal is prosecuted.

Section 4019a10, Kentucky Statutes, provides:

"All property subject to taxation for state purposes as provided in section 4020, Kentucky Statutes, shall be subject also to taxation in the county, city, school or other taxing district in which same has a taxable situs, except the following classes of property which shall be subject to taxation for state purposes only:

* * * * * * * *

(2) Machinery and products in course of manufacture of persons, firms or corporations actually engaged in manufacturing and their raw material actually on hand at their plants for the purpose of manufacture."

The question for determination is whether the W. J. Sparks Company is engaged in manufacturing. If so, then by the terms of the statute the property in question is not subject to local taxation.

Often it has been said that the word "manufacture" is not susceptible of accurate definition. Certain it is that it is not susceptible of a definition that is all-embracing, or all-exclusive. We have said that manufacturing consists in the application of labor or skill by hand or machinery to material, so that as a result thereof a new, different, and useful article of commerce is produced. Hughes & Co. v City of Lexington, 211 Ky. 596, 277 S.W. 981. Perhaps as accurate a definition as may be given is "to work, as raw or partly wrought material, into suitable forms...