Joseph McKenna

“ It takes from the act a great deal of utility and makes it miss its purpose. Of course it did not contemplate that 'person manufacturing' should use his own hands-it contemplated the use of other aid and instrumentalities, machinery, servants, and general agents; availing thereby of the world's division of labor, but it contemplated also the world's division of occupations, and in this comprehensive way, contemplated that all of the world's efficiency might be availed of, and when availed of for profits, the latter could not thereby escape being taxed. ”

“ And, as we have already said, petitioner's contention would so reduce it. How universal must the manufacturing be? Will the purchase of an elemental part destroy it? And how subsidiary must the work of the subcontractor be not to relieve the contractor-take from him the character of a 'person manufacturing'? And such is the tangle of inquiries we encounter when we undertake to distinguish between what a contractor to deliver a thing does himself and what he does through others as subsidiary to his obligation. ”

“ One must be a 'person manufacturing' to incur the tax, but who is to be regarded as such person in the sense of the act? Or to put it another way, when is 'manufacturing' (the word of the act) done, and when is 'manufactured' (the word of the act) attained? In elucidation of the words, the specifications enumerate nine operations to produce a shell, that is a completed shell (except for explosive charge and detonating device) , such as petitioner contracted to deliver to the British government. ”