Alabama Operating Co. v. City of Winter Park

MATHEW^, Justice.

' ’ This is, an appe’al’ froth a final'decree in a chancery proceeding wherein the Chancellor held that the charges of the telephone company made against the appellant, owner of a resort hotel, for telephone equipment ’arid service furnished by the Winter Park Telephone Company, constituted charges for “telephone service only” although some items in the list of charges may be classified as rental for telephone equipment.

Appellee, a municipal corporation, was authorized to levy a ten per cent utility tax on the entire and aggregate amount of the charges made by the telephone…