Postal Telegraph Cable Co. v. Adams
Supreme Court of the United States
ERROR TO THE SUPREME COURT OE THE STATE OE MISSISSIPPI. By the revenue laws of Mississippi certain taxes were levied as privilege taxes on various corporations, such as express companies, telegraph companies, insurance companies, sleeping-car companies, banks of deposit or discount, gas companies, and the like; and on taverns,'hotels, restaurants, brokers, auctioneers, pedlers, liquor sellers, dealers in malt liquors, and so on. • Code Miss. 1880, c. 10, § 585 ; Sess.
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ERROR TO THE SUPREME COURT OE THE STATE OE MISSISSIPPI. By the revenue laws of Mississippi certain taxes were levied as privilege taxes on various corporations, such as express companies, telegraph companies, insurance companies, sleeping-car companies, banks of deposit or discount, gas companies, and the like; and on taverns,'hotels, restaurants, brokers, auctioneers, pedlers, liquor sellers, dealers in malt liquors, and so on. • Code Miss. 1880, c. 10, § 585 ; Sess. Laws Miss. 1888, 8, act of March 8, c. 3. The tax required to be paid by telegraph companies was $3000 on each telegraph…
1Opinion of the Court
Mr. Chief Justice Fuller,
after stating the case, delivered ■the opinion of the court.
It is settled that where by way of duties laid on the transportation of the subjects of interstate commerce, or on the receipts derived therefrom, or on the occupation or business' of carrying it on, a tax is levied by a State on interstate commerce, such taxation amounts to a regulation of such commerce and cannot be sustained. But property in a State belonging to a corporation, whether foreign or domestic, engaged in foreign or interstate commerce, may be taxed, or a tax may be imposed on the corporation on…
Also in this document: Dissent.
2Cases cited8 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Ratterman v. Western Union Telegraph Co.Supreme Court of the United States · 1888
3 more not listed; retrieve them via the Exa API.
3Cited by171 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
166 more not listed; retrieve them via the Exa API.