MASTER HATCHERIES, INC. v. COBLE

No. 83.

212 S.E.2d 150 (1975)

286 N.C. 518

MASTER HATCHERIES, INC. v. J. Howard COBLE, North Carolina Commissioner of Revenue.

Supreme Court of North Carolina.

March 12, 1975.


Attorney(s) appearing for the Case

Ray F. Swain, Siler City, for plaintiff appellee.

Robert Morgan, Atty. Gen., Myron C. Banks and Norman L. Sloan, Asst. Attys. Gen., Raleigh, for defendant appellant.


SHARP, Chief Justice:

The parties stipulate that the question presented is whether plaintiff, a commercial hatchery, is a manufacturing industry or plant within the meaning of G.S. § 105-164.4(1)(h).

It is everywhere conceded that the term manufacturing as used in tax statutes is not susceptible of an exact and all-embracing definition, for it has many applications and meanings. Where, as here, the statute does not define the term, courts...

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