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Hellmich v. Missouri Pacific R. Co., 273 U.S. 242 (1927)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Hellmich v. Missouri Pacific R. Co., 273 U.S. 242 (1927)
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Hellmich v. Missouri Pacific Railroad Company No. 507 Argued January 18, 1927 Decided February 21, 1927 273 U.S. 242
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
1. Messages transmitted for a railroad company by a telegraph company under a contract entitling each, in its business, to the "free" 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. 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. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Hellmich v. Missouri Pacific R. Co., 273 U.S. 242 (1927) in 273 U.S. 242 273 U.S. 243–273 U.S. 245. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=5J5QUVEF64UNNR7.
MLA: U.S. Supreme Court. "Syllabus." Hellmich v. Missouri Pacific R. Co., 273 U.S. 242 (1927), in 273 U.S. 242, pp. 273 U.S. 243–273 U.S. 245. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=5J5QUVEF64UNNR7.
Harvard: U.S. Supreme Court, 'Syllabus' in Hellmich v. Missouri Pacific R. Co., 273 U.S. 242 (1927). cited in 1927, 273 U.S. 242, pp.273 U.S. 243–273 U.S. 245. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=5J5QUVEF64UNNR7.
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