A corporation 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 artl-flclal forces, or to. which something has been added to change lts natural condition. Peo-ple v. Knlckerbocker Ice Co., 99 N. Y. 181, 1 N. E. 669. The term does not lnclude a mining corporation. Byers v. Franklin Coal Co., 106 Mass. 135.
Source: Black's Law Dictionary 2nd Ed (1910)
