HELLMICH V. MISSOURI PACIFIC R. CO., 273 U. S. 242 (1927)Subscribe to Cases that cite 273 U. S. 242
U.S. Supreme Court
Hellmich v. Missouri Pacific R. Co., 273 U.S. 242 (1927)
Hellmich v. Missouri Pacific Railroad Company
Argued January 18, 1927
Decided February 21, 1927
273 U.S. 242
1. Messages transmitted for a railroad company by a telegraph company under a contract entitling each, in its business, to the "free" chanroblesvirtualawlibrary
services of the other up to stated value each year, as gauged by their respective public tariff rates, or on a cost-plus basts where the tariffs are inapposite, are subject to Revenue Acts, 1918 and 1921, §§ 500, 501, imposing taxes on telegraph messages according to the amounts charged therefor and payable by the person paying for the service. Postal Telegraph Co. v. Tonopah R. Co., 248 U. S. 471, distinguished. P. 273 U. S. 251.
2. Paragraph (c) of § 501, of the Revenue Act of 1918 has no application to taxes on telegraph messages, but relate to taxes on transportation of commodities or materials by carriers. P. 273 U. S. 255.
12 F.2d 978 reversed.
Certiorari (post, p. 678) to a judgment of the circuit court of appeals which reversed in part a judgment of the district court in favor of Hellmich, Collector, in a suit by the railroad company to recover taxes, assessed on telegraph messages and paid under protest. chanroblesvirtualawlibrary