American Telephone & Telegraph Co. v. Everett

Marvel, Vice Chancellor:

Plaintiff, a New York corporation with its principal office in New York, N. Y., engages in the business of transmitting telephone messages1 not only from state to state throughout the United States but also throughout most of the world in conjunction with its associates in the Bell Telephone System. Part of this business is the transmitting of telephone conversations into, from and through the State of Delaware.

The State Treasurer of Delaware has declined to honor plaintiff’s protest that it is not subject to a State tax imposed under the terms of § 4102 of Title 30…