Western Union Telegraph Co. v. Indiana
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OE INDIANA. Under an act of . the general assembly of Indiana of March. 6,-1891,’c. 99, in respect of the assessment and collection of taxes-up,on.all property within-the jurisdiction of the State, it was provided, that payment of the taxes in the year succeeding their assessment might be made in two instalments, and a penalty of ten per cent was denounced for the first iix months of delinquency and of an additional six per cent for…
Read the full summary
ERROR TO THE SUPREME COURT OF THE STATE OE INDIANA. Under an act of . the general assembly of Indiana of March. 6,-1891,’c. 99, in respect of the assessment and collection of taxes-up,on.all property within-the jurisdiction of the State, it was provided, that payment of the taxes in the year succeeding their assessment might be made in two instalments, and a penalty of ten per cent was denounced for the first iix months of delinquency and of an additional six per cent for the second six months. - On .March 6, 1893, an amendatory act was passed, c. ill, providing for the taxation of telegraph,…
1Opinion of the CourtChief Justice Fuller
Whether the fifty per cent penalty clause of the act of 1893 contravenes the Constitution of the United States is the question presented on this writ. If it does not, the question whether that penalty was properly included in the- judgment rendered against the telegraph company was for the determination of the state courts.. The necessity of classifying the subjects of taxation in order to reach uniform and just results, as far as possible, is not denied; nor that the infliction of penalties on delinquency is a usual and legitimate mode of compelling the prompt payment of taxes. But the…
2Cases cited1 opinion
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
3Cited by45 opinions
- Atchison, Topeka & Santa Fé Railroad v. MatthewsSupreme Court of the United States · 1899
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Coal & Coke Ry. Co. v. ConleyWest Virginia Supreme Court · 1910
- Morrison-Kudson Co. v. State Board of EqualizationWyoming Supreme Court · 1943
- Bankers Trust Co. v. BlodgettSupreme Court of the United States · 1923
40 more not listed; retrieve them via the Exa API.