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NEW YORK, P. & N. TELEGRAPH CO. V. DOLAN, 265 U. S. 96 (1924)

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U.S. Supreme Court

New York, P. & N. Telegraph Co. v. Dolan, 265 U.S. 96 (1924)

New York, Philadelphis & Norfolk Telegraph Company v. Dolan

No. 275

Argued May 2, 1924

Decided May 12, 1924

265 U.S. 96

Syllabus

The charter of Wilmington, Delaware, provides for the assessment for taxation of telegraph lines in the city at not less than $6,600 nor more than $7,300 for each mile of the streets used, the rate of tax being the same as in other cases. Held, not a property, but a privilege tax, within the power of the state as applied to a local corporation, and not repugnant to the due process or equal protection clauses of the Fourteenth Amendment. P. 265 U. S. 97.

121 A. 18 affirmed.

Error to a judgment of the Supreme Court of Delaware affirming a recovery by a tax collector in an action to collect a tax. chanrobles.com-red

Page 265 U. S. 97


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