Western Union Tel Co v. State of Indiana, 649
Decision Date | 01 February 1897 |
Docket Number | No. 649,649 |
Citation | 41 L.Ed. 725,17 S.Ct. 345,165 U.S. 304 |
Parties | WESTERN UNION TEL. CO. v. STATE OF INDIANA |
Court | U.S. Supreme Court |
Under an act of the general assembly of Indiana of March 6, 1891, in respect of the assessment and collection of taxes upon all property within the jurisdiction of the state, it was provided that payment of the taxes in the year succeeding their assessment might be made in two installments, and a penalty of 10 per cent. was denounced for the first six months of delinquency and of an additional 6 per cent. for the second six months.
On March 6, 1893, an amendatory act was passed, providing for the taxation of telegraph, telephone, palace-car, sleeping-car, drawing-room car, dining-car, express, fast-freight, and joint-stock associations, companies, co-partnerships, and corporations transacting business in the state, of which section 11 was as follows:
In December, 1893, the Western Union Telegraph Company brought suit against the auditors and treasurers of the various counties in the state of Indiana through or in which its lines extended to enjoin the collection of the taxes assessed for the year 1893, on the ground that the act of 1893 was unconstitutional. This cause was decided in favor of the validity of the law in the circuit court of Marion county, from which an appeal was taken to the supreme court of Indiana, where the judgment was affirmed. 141 Ind. 281, 40 N. E. 1051. A writ of error was sued out from this court to the supreme court of Indiana to review that decision, and the judgment of that court was affirmed. 163 U. S. 1, 16 Sup. Ct. 1054.
In August, 1894, the telegraph company filed a bill in the circuit court of the United States for the district of Indiana against the auditor of the state of Indiana to enjoin him from certifying to the auditors of the various counties the assessments on its property made by the state board of tax commissioners for the year 1894, on the ground of the unconstitutionality of the act of 1893. A demurrer was sustained to the bill, and it was thereupon dismissed. 68 Fed. 588. From this decree of the circuit court an appeal was taken to this court, and the cause docketed February 17, 1896, which appeal was dismissed by appellant December 7, 1896.
On May 7, 1894, the state of Indiana brought suit against the company in the circuit court of Marion county to recover the taxes for 1893, and subsequently, on June 11, 1895, filed a supplemental complaint therein, seeking judgment for the delinquent taxes for the year 1894. The state recovered judgment for the amount of the taxes and penalties thereon for the years named, including the penalty of 50 per cent., and the telegraph company appealed to the supreme court of the state, where the judgment was affirmed. 44 N. E 793. The cause was then brought to this court on writ of error.
Samuel O. Pickens, Willard Brown,...
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