No. 544.

297 U.S. 403 (1936)


Supreme Court of United States.

Decided March 2, 1936.

Attorney(s) appearing for the Case

Mr. Otto B. Rupp, with whom Messrs. Maurice McMicken, Alfred J. Schweppe, and Alfred Sutro were on the brief, for Pacific Telephone & Telegraph Co., appellant in No. 544.

Mr. Lorenzo B. da Ponte, with whom Mr. Dennis F. Lyons was on the brief, for Northern Pacific Ry. Co., appellant in No. 529.

Mr. Thomas Balmer, with whom Messrs. F.G. Dorety and Edwin C. Matthias were on the brief, for Great Northern Ry. Co., appellant in No. 573.

Mr. R.G. Sharpe, Assistant Attorney General of Washington, and Mr. Walter L. Baumgartner, with whom Mr. G.W. Hamilton, Attorney General, was on the brief, for appellees.

By leave of Court, Messrs. A.C. Van Soelen and Walter L. Baumgartner filed a brief on behalf of the City of Seattle, as amicus curiae, urging affirmance of the judgment below.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

The State of Washington laid upon practically all persons engaged in intrastate business an occupation tax effective August 1, 1933, to continue for twenty-four months. The tax is measured by a percentage of the gross income solely of that business; and, as construed, purports not to tax the privilege of doing interstate business. The rate for telephone companies is...

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