City of Cincinnati v. American Telephone & Telegraph Co.

These cases will be considered here, as they were in, the courts below, upon the single question whether the state, having entered the field of levying an excise tax by the provisions of Section 5483, Section 5485 and Section 5486, General Code, thereby pre-empted the field for the purpose of levying an excise tax on the particular classes of occupation therein named, to the exclusion of the municipality upon the same subject.

Section 5483, General Code, provides:

“In the month of October, annually, the auditor of state shall charge, for collection from each * * * telephone * * * company, a sum…