TaxTMI 
TaxTMI 
Word "mill"
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....: "A machine for grinding by crushing between hard rough surfaces, or for more or less similar operations: a building or factory where corn is ground, or manufacture of some kind is carried on, as spinning and weaving, paper-making, sawing of timber." P.R. Aiyar makes a particular note of the fact that - Word "mill" is now extended to engines or machines moved by water, or....
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....'mill' is used to denote the building or collection of buildings with machinery by which the processes of manufacturing are carried on." Stroud's judicial Dictionary also states: "The essential of a mill is a process carried on by machinery by which the material subjected to it is made suitable for further treatment in a factory or another mill or for use." Words and....
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....a factory or another mill or for use." Bouvier's Law Dictionary defines the word "mill" as a "complicated engine or machine for grinding and reducing to fine particles grain, fruit, or other substance, or for performing other operations by means of wheels and a circular motion." Black's Law Dictionary defines that word in identical terms. The Oxford English Dic....
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....ll." Webster's New International Dictionary considers the word "mill" and defines it as: 1.. A building provided with machinery for grinding grain into flour; hence, a machine for grinding or comminuting grain, and, by extension, other material, by rubbing and crushing it; as, a coffeemill; a bone-mill. 2. Any of various machines which produce a manufactured product by the....