Ratterman v. Western Union Telegraph Company
127 U.S. 411 (1888)

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U.S. Supreme Court

Ratterman v. Western Union Telegraph Company, 127 U.S. 411 (1888)

Ratterman v. Western Union Telegraph Company

Nos. 1360, 1361

Argued March 21, 1888

Decided May 14, 1888

127 U.S. 411

APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES

FOR THE SOUTHERN DISTRICT OF OHIO, WESTERN DIVISION

Syllabus

A single tax, assessed under the laws of a state upon receipts of a telegraph company which were partly derived from interstate commerce and partly from commerce within the state, and which were capable of separation but were returned and assessed in gross and without separation or apportionment, is invalid in proportion to the extent that such receipts were derived from interstate commerce, but is otherwise valid, and while a circuit court of the United States should enjoin the collection of the tax upon the portion of the receipts derived from interstate commerce,

Page 127 U. S. 412

it should not interfere with those derived from commerce entirely within the state.

The decisions of this Court respecting the taxation of telegraph companies reviewed.

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