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

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 265 U.S. 86, click here.

New York, Philadelphis & Norfolk Telegraph Company v. Dolan


No. 275


Argued May 2, 1924
Decided May 12, 1924
265 U.S. 96

ERROR TO THE SUPREME COURT
OF THE STATE OF DELAWARE

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. 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.