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COONEY V. MOUNTAIN STATES TEL. & TEL. CO., 294 U. S. 384 (1935)

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U.S. Supreme Court

Cooney v. Mountain States Tel. & Tel. Co., 294 U.S. 384 (1935)

Cooney v. Mountain States Telephone & Telegraph Co.

No. 423

Argued February 7, 8, 1935

Decided March 4, 1935

294 U.S. 384

Syllabus

1. To sustain a state occupation tax on one whose business is both interstate and intrastate, it must appear that it is imposed solely on account of the intrastate business; that the amount exacted is not increased because of the interstate business done; that one engaged exclusively in interstate business would not be subject to the tax, and that the one taxed could discontinue intrastate business without withdrawing from the interstate business. P. 294 U. S. 392.

2. A state occupation tax on every corporation engaged in the business of operating or maintaining telephone lines and furnishing telephone service in the State, of so much for each telephone instrument used, controlled, and operated by it in the conduct of such business, held a direct burden on interstate commerce, as applied to a company furnishing both kinds of service, interstate and intrastate, and employing the same telephones, wires, etc., in both as integral parts of its system. P. 294 U. S. 388.

7 F.Supp. 12 affirmed.

Appeal from a decree of the District Court, constituted of three judges, enjoining the enforcement of a tax, in a suit brought by the Telephone Company against the Governor and other officials of the State of Montana. chanroblesvirtualawlibrary

Page 294 U. S. 385





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