Western Union Telegraph Co. v. Taggart

Citations

• 163 U.S. 1
• 16 S. Ct. 1054
• 41 L. Ed. 49
• 1896 U.S. LEXIS 2241

Syllabus

<p>A statute of a State, requiring a telegraph company to pay a tax upon its property within the State, valued at such a proportion of the whole value of its capital stock as the length of its lines within the State bears to the length of all its lines everywhere, deducting a sum equal to the value of its real estate and machinery subject to local taxation within the State, is constitutional and valid, notwithstanding that nothing is in terms directed to be deducted from the valuation, either for the value of its franchises from the United States, or for the value of its real estate and machinery situated and taxed in other States; unless there is something more showing that the system of taxation adopted Is oppressive and unconstitutional.</p> <p>The statute of Indiana of March 6, 1893, c. 171, which directs the state board of tax commissioners to take as the basis of valuation of the property within the State of every telegraph company, incorporated in Indiana or in any other State, the proportion of the value of its whole - capital stock which the length of its lines within the State bears to the whole length of all its lines, yet, as constrned by the Supreme Court of the State, makes it the duty of the tax commissioners to make such deductions, on account of a greater proportional value of the company’s properly outside the State, or for any other reason, as to assess its property within the State at its true cash value; and, so construed, is constitutional.</p>