§ 27-1-101 — "Manufacturing establishment" defined; "person" defined

Manufacturing establishments, as those words are used in this
act, shall mean and include all smelters, oil refineries, cement
works, mills of every kind, machine and repair shops, and in
addition to the foregoing, any other kind or character of
manufacturing establishment, of any nature or description
whatsoever, wherein any natural product or other articles or
materials of any kind, in a raw or unfinished or incomplete
state or condition, are converted into a new or improved or
different form. Wherever the expression occurs in this act in
substantially the following words: "every person owning or
operating any manufacturing establishment," or where language
similar to that is used, the word "person" in that connection
shall be held and construed to mean any person or persons,
partnership, corporation, receiver, trust, trustee, or any other
person or combination of persons, either natural or artificial,
by whatever name he or they may be called.