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WESTERN UNION TELEGRAPH CO. v. TAGGART

No. 662.

163 U.S. 1 (1896)

WESTERN UNION TELEGRAPH COMPANY v. TAGGART.

Supreme Court of United States.

Decided May 18, 1896.

Attorney(s) appearing for the Case

Mr. John F. Dillon, (with whom was Mr. Rush Taggart on the brief,) for plaintiff in error.

Mr. Alpheus H. Snow, Mr. Willard Brown and Mr. Charles W. Wells filed a brief for plaintiff in error.

Mr. William A. Ketcham, Attorney General of the State of Indiana, (with whom was Mr. Alonzo Greene Smith on the brief,) and Mr. Attorney General for defendants in error.

MR. JUSTICE GRAY, after stating the case, delivered the opinion of the court.

It is not and cannot be doubted that each State of the Union may tax all property, real and personal, within its borders, belonging to persons or corporations, although employed in interstate or foreign commerce, provided the rights and powers of the National Government are not interfered with. Delaware Railroad Tax case, 18 Wall. 206, 232...

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