Western Union Telegraph Co. v. Lakin

Citations

• 53 Wash. 326
• 101 P. 1094
• 1909 Wash. LEXIS 1323

Syllabus

<p>Taxation — Federal Franchises — Telegraph Companies. The Federal franchise granted to telegraph companies by U. S. Rev. Statutes, § 5263, to maintain lines on and over the military or post roads of the United States, is not subject to an arbitrary franchise tax by the state.</p> <p>Same — Telegraph Companies — Exclusiveness of Federal Franchise. The Federal franchise granted to telegraph companies by U. S. Rev. Statutes, § 5263, to maintain its lines on and over the military or post roads of the United States, confers the right to do business upon all the roads and highways in cities and counties, subject to police regulation, and is exclusive; hence a municipal franchise is valid only as a police regulation and is not subject to an arbitrary franchise tax.</p> <p>Same — Void Assessment — Objections — Waiver. Failure of a telegraph company to list all its tangible property for taxation does not preclude it from resisting a tax on its Federal franchise.</p>