Cumberland Telephone & Telegraph Co. v. City of Calhoun

Opinion op the Court by

Judge Carroll

Affirming.

This suit was instituted by the appellant against the city of Calhoun and the police judge thereof for the purpose of testing the validity of an ordinance that imposed a license tax of $100 upon appellant for the privilege of operating an exchange in the city and with the purpose of having the ordinance declared invalid.

Calhoun is a city of the fifth class, and the ordinance attacked imposed upon “each telephone exchange” a license fee of $100. The validity of the ordinance is assailed upon the ground that a telephone company, which pays both an…