Western Union Telegraph Co. v. State Board of Assessment
Supreme Court of Alabama
Appeal from the Circuit Court of Montgomery. Tried before the Hon. John P. Hubbard. The appellant in this case, a foreign corporation, organized under the laws of New York, and doing business in this State, complaining of the taxes assessed against it by the State Board of Assessment, for and during the year, 1884, filed its petition for a certiorari to remove the proceedings into the Circuit Court, asking that they be set aside and quashed, as being illegal, unauthorized…
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Appeal from the Circuit Court of Montgomery. Tried before the Hon. John P. Hubbard. The appellant in this case, a foreign corporation, organized under the laws of New York, and doing business in this State, complaining of the taxes assessed against it by the State Board of Assessment, for and during the year, 1884, filed its petition for a certiorari to remove the proceedings into the Circuit Court, asking that they be set aside and quashed, as being illegal, unauthorized and void. On motion of the defendants, by their attorney, the court dismissed the petition and certiorari, holding the…
1Opinion of the CourtClopton, J.
Subdivision six of section six of the Revenue Law levies a tax of two per centum “on the gross amount of the receipts by any and every telegraph, telephone, electric light, and express company, derived from busines done by it in this State.” Acts, 1884:-'85, p. 10. The constitutionality of the statute is the material point of contestation ; which question we shall consider on account of its importance to both the State and the tax-payer, pretermitting any expression of opinion as to the appropriateness or regularity of the proceedings. Appellant contends the statute violates section one of…
2Cases cited16 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- People v. ColemanCalifornia Supreme Court · 1854
- Glasgow v. RowseSupreme Court of Missouri · 1869
- Moog v. RandolphSupreme Court of Alabama · 1884
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3Cited by35 opinions
- Phœnix Assurance Co. v. Fire DepartmentSupreme Court of Alabama · 1897
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- Kennamer v. StateSupreme Court of Alabama · 1907
- State v. Birmingham So. Ry. Co.Supreme Court of Alabama · 1913
- Nachman v. State Tax CommissionSupreme Court of Alabama · 1937
30 more not listed; retrieve them via the Exa API.