Western Union Tel. Co. v. Norman
U.S. Circuit Court for the District of Kentucky
This was a bill in equity by the Western Union Telegraph Company against L. C. Korman, auditor of public accounts of the state of Kentucky, seeking to enjoin him from attempting to collect a certain tax assessed against the complainant for ihe state, and from certifying to the county clerks the assessment to be collected in each county. The bill demurred to is as follows: “[Title of Court and Canse.] Bill in Equity.
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This was a bill in equity by the Western Union Telegraph Company against L. C. Korman, auditor of public accounts of the state of Kentucky, seeking to enjoin him from attempting to collect a certain tax assessed against the complainant for ihe state, and from certifying to the county clerks the assessment to be collected in each county. The bill demurred to is as follows: “[Title of Court and Canse.] Bill in Equity. To tbe Judges of tbe Circuit Court of the United States for the District of Kentucky: “The Western Union Company, a corporation duly organized and existing under the laws of the…
1Opinion of the Court
BARR, District Judge.
The demurrer to the bill raises: (1) The question of the jurisdiction of this court. (2) Whether or not the tax, as alleged in the bill, is upon interstate commerce, and within the inhibition of the federal constitution. (3) Is this tax, as provided by the Kentucky legislature, a violation of the constitution of Kentucky?
The jurisdiction of the court is claimed because of the diverse citizenship of the parties, and because the tax is alleged to be in violation of the federal constitution. The diverse citizenship is aptly alleged, and the amount of the tax in controversy…
2Cases cited15 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Railroad & Telephone Cos. v. Board of Equalizers of TennesseeU.S. Circuit Court for the District of Middle Tennessee · 1897
- City of Shelbyville v. GloverCourt of Appeals for the Sixth Circuit · 1910
- Risley v. City of UticaU.S. Circuit Court for the District of Northern New York · 1909
- Carmel Financing LLC v. Mayacamas Holdings LLCDistrict Court, N.D. California · 2020
5 more not listed; retrieve them via the Exa API.