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 artificial forces, or to which something has been added to change its natural condition. People v. Knickerbocker Ice Co., 99 N. Y. 181, 1 N. E. 669. The term does not include a mining corporation. Byers v. Franklin Coal Co., 106 Mass. 135.
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