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WESTERN UNION TELEGRAPH CO. v. TAX COMMISSION OF OHIO

Nos. 465, 468.

21 F.2d 355 (1927)

WESTERN UNION TELEGRAPH CO. v. TAX COMMISSION OF OHIO et al. AMERICAN TELEPHONE & TELEGRAPH CO. v. SAME.

District Court, S. D. Ohio, E. D.

July 28, 1927.

Attorney(s) appearing for the Case

Ireton & Schoenle, of Cincinnati, Ohio, and Francis R. Stark, Francis N. Whitney, and Samuel C. Bowman, all of New York City, for Western Union Tel. Co.

Maxwell & Ramsey, of Cincinnati, Ohio, A. E. Holcomb, of New York City, and Joseph S. Graydon, of Cincinnati, Ohio, for American Telephone & Telegraph Co.

Edward C. Turner, Atty. Gen., and Virgil H. Gibbs, Sp. Counsel, of Columbus, Ohio, for defendants.

Before MOORMAN, Circuit Judge, and HICKENLOOPER and HOUGH, District Judges.

HOUGH, District Judge.

The complainants are New York corporations, and the bills allege diversity of citizenship and unconstitutional action and threatened action on the part of the tax commission of Ohio, contra to the guaranties contained in the Fourteenth Amendment to the Constitution of the United States, and the uniformity clause of the state Constitution (article 12, § 2).

The cases have been submitted to this court, constituted under the provisions...

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