Green v. Western Union Telegraph Co.

THORNAL, Justice.

Appellant Green, who was defendant below, seeks reversal of a declaratory decree enjoining him as State Comptroller from collecting a portion of the gross receipts tax described in Section 203.01, Florida Statutes, F.S.A.

We must determine whether the subject tax as sought to be collected by the State Comptroller constitutes an unlawful burden on interstate commerce allegedly conducted by appellee Western Union.

The facts are not in conflict. As is well known, appellee Western Union engages in the business of transmitting messages by telegraph between points within the State of…