WESTERN UNION TELEGRAPH COMPANY
v.
PENNSYLVANIA

U.S. | 1888-10-22
No. 56
128 U.S. 39 Supreme Court of the United States (1888) Positive Treatment
Also reported at: 32 L. Ed. 345 · 9 S. Ct. 6 · SCDB 1888-009 · 1888 U.S. LEXIS 2195
Cited by 13 cases

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Synopsis

Pennsylvania assessed Western Union Telegraph Company taxes on telegraphic messages sent entirely within the state as well as on messages sent between Pennsylvania and other states or passing through Pennsylvania en route between other states. The Supreme Court reversed the judgment, holding that while Pennsylvania could tax messages transmitted wholly within its borders, it could not tax messages originating or terminating outside the state or merely passing through it, as such taxation would impermissibly burden interstate commerce in violation of established precedent.

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Opinion of the Court
Mr. Chief Justice Fuller

Mr. Chief Justice Fuller delivered the opinion of the court.

Judgment was rendered against plaintiff in error for taxes on telegraphic messages sent from point to point within the State of Pennsylvania; on messages sent from points within the State to points in other States; on messages sent from points in other States to points within the State; and on messages sent'to and from points in other States, which passed, over lines partly within-the State; and the record discloses the several amounts of taxes upon the several classes of messages, which, with. commissions and interest, make up the total recovery. It is clear, and this is conceded by the defend ant in error, that, under the decisions of this court in Telegraph Co. v. Texas, 105 U. S. 460, and Ratterman v. Western Union Telegraph Co., 127 U. S. 411, the Commonwealth was not entitled to recover for the taxes in question, excepting in respect to the messages transmitted wholly within the State.

The judgment will therefore be reversed and the cause remanded for such further proceedings as justice may require.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

  • Int'l Textbook Co. v. Pigg, 217 U.S. 91 (U.S. 1910)
  • Galveston v. State of Tex., 210 U.S. 217 (U.S. 1908)
    …itutional. We regard this decision as unshaken and as stating established law. It cites [*225] the earlier cases to the same effect. Later ones are Ratterman v. Western Union Telegraph Co., 127 U. S. 411; Western Union Telegraph Co. v. Pennsylvania, 128 U. S. 39; Western Union Telegraph Co. v. Seay, 132 U. S. 472. See also Pullman’s Palace Car Co. v. Pennsylvania, 141 U. S. 18, 25; Ficklen v. Taxing District of Shelby County, 145 U. S. 1, 22; New York, Lake Erie & Western R. R. Co. v. Pennsylvania, 158 U.…
  • United States Express Co. v. Minnesota, 223 U.S. 335 (U.S. 1912)
    …in Fargo v. Michigan, 121 U. S. 230; Philadelphia & Southern Steamship Co. v. Pennsylvania, 122 U. S. 326; Ratterman v. Western Union Telegraph Co., 127 U. S. 411; Leloup v. Port of Mobile, 127 U. S. 640; Western Union Telegraph Co. v. Pennsylvania, 128 U. S. 39; Western Union Telegraph Co. v. Alabama, 132 U. S. 472; Galveston, Harrisburg & San Antonio Ry. Co. v. Texas, 210 U. S. 217. While we have no disposition to detract from the authority of these decisions, this court has had also to consider and dete…

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