Western Union Telegraph Co. v. Lieb
Illinois Supreme Court
Appeal from the Circuit Court of Cook county; the Hon. William W. Harwell, Judge, presiding. This was a bill in chancery, by the appellant, against Herman Lieb, county clerk, and H. B. Miller, collector of Cook county, to enjoin the extension and collection of taxes upon the capital stock of the company, including its franchise. The court sustained a demurrer to the bill and dismissed it, from which decree the complainant appealed.
1Opinion of the CourtJustice Scholpield
The Western Union Telegraph Company is a foreign corporation, deriving its existence from the laws of the State of Hew York, but owning, operating and controlling lines of telegraph in this State. We fail to find any statute under the provisions of which it can be said it is, even constructively, incorporated under the laws of this State. We are, therefore, compelled to assume that it is, in theory as well as in fact, a foreign corporation, exercising its franchises and privileges in this State by comity only.
There can be no doubt of the power of the legislature to impose taxation on such…
2Cases cited1 opinion
- Ducat v. City of ChicagoIllinois Supreme Court · 1868
3Cited by8 opinions
- Railroad Co. v. VanceSupreme Court of the United States · 1878
- Department of Revenue v. Warren Petroleum Corp.Illinois Supreme Court · 1954
- The People v. McGraw Electric Co.Illinois Supreme Court · 1940
- Hart v. TomanIllinois Supreme Court · 1940
- Wheelock, Lovejoy & Co. v. GillIllinois Supreme Court · 1937
3 more not listed; retrieve them via the Exa API.