The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1883-07-12
THE COURTS.
WEDNESDAY.
District Court,

District Court.
IS. Walker, presiding; j. i. Hart, clerk
A CELEBRATED CASE-THE TELE-
GRAPH SUIT-JUDGMENT FOR THE
STATE.
The case of the State VS.. Western
Union telegraph company was tried
yesterday, being submitted on evil
dence without argument, and result
ing in a judgment of S1I81.80 in ia
vor of the state.
This is a somewhat celebrated case.
1t is the suit wherein the state sues
the telegraph company to recover
certain taxes. The state obtained
Judgment for $1,000 in the district
court. 1t was appealed to the state
supreme court and the judgment
affirmed. Then it was taken to the
United States supreme court, and re-
versed and remanded to the state
court for a new trial, as it was
claimed by the company that the tax
was unconstitutional in working an
inhibition on commerce between the
states, and it was accordingly held
that the company was liable for only
so much of its business as was strict
ly confined to the state of Texas.
This Judge Walker figured out, and
gave judgment as above stated for
$llSl.S0, which also includes interest
in the calculation.
The origin of the suit may be gath
cred from the following statement by
Judge Walker of the conclusions of
aw and of fact found by him in the
trial of the case in the first instance,
and filed March 10. 1881, as follows:
l. That the defendant was an in
corporated and chartered telegraph
company doing business in the state
of Texas from October /, 1879, con
tinually to the LIST day of July, 1880.
during said term sending and receiv-
ing telegraphic dispatches us u bust
ness. That its lines extend along the
railroads of Texas and into and
through nearly all the states of the
Union and to Washington, ID. G.
2. That during the month of Octo-
Der November and December, 1873, said
company sent 1888 full rate messages
and 1886 half rate messages i'll The
state; and during the months of Janu-
airy, February, March, April, Nav and,
June, A. ID. 1873 ;, it sert J9,4S3 full
rate messages and 55,762 half rate
messages.
3. That said company WAS an of
VI IC-
siding and on duty in lis employ for
the defendant in Travis county,
Texas.
H. That the defendant is charged
for $2197.80 taxes, under section 1860,
Revised Statutes, (p. $780, us occupa-
ton taxes for and during said term
from October 1, 1879, until July l, A
d. 1880; and that of said sum 1924 is,
under the laws regulating interest in
Texas bore 8 per cent interest from
January /. 1880, (being one year, two
months and ten days)-$SS.30; and
that $I27364 thereof bore interest at
same rate from january 1, 1881, two
months and ten days. -$19.S1, making
the amount of $2305.91 due on day Of
trial.
8. It also appeared from the testi-
mony that the number of messages
above stated included all messages
.SenT from Western Union telegraph
Offices wftfrftt if,s..SSas to all other points
in the United States, both within and
out of the state of TeXsS.NA1l-mes
sages sent from the government Off
GERS and agents of the United States
in Texas to other officers, agents or
departments of the said United States
government; also all messages seat
over Western Union lines from points
in Texas relative to commerce be-
tween Texas and other states of the
union during the time. 4 large pro-
portion OF messages sent belonged to
the CLASSES here enumerated.
9. The defendant company has about
125 offices in f,,Nas. The number of
messages semi without the state was
not shown. nfp the amount sent by
the Unitei states government, its
,agents or e.upi yes, nor those relating
to commerce during the term.
~. 1t was Shown that Gen. b. G..
ludlow, coiie.tor of internal revenue,
Ehird district, used the company as
means of communication with the
government and with other offices;
used it every week, at special rates
lower than those charged against 9th
ers sending messages. The special
rates fixed by the postoflice depart
ment being cent per word for each
500 miles.
). 1t was shown that on June II,
1867, the defendant company, in pur-
Suance of an act of congress of the |
United Staies. entitled IAN act to aid |
=. tke. construction Of telegraph lines
and to seeare TO our government the |
use of the same for postal, military |
and other PURPOSES" approved July |
"a, 1866, filed in the uilice of the post
master general of the United States |
the full and proper acceptance of the |
defendant company of the terms OF
said act.
8. That the United States govern
ment has in Texas Il line of telegraph, |
called the military telegraph, owned |
by the government, and that the lines |
of the defendant connect with and |
are used in the transmission of mes |
sages by the government of the |
United States and its officers, in con-
nection with the military telegraph |
line.
10. The court holds the state law |
efficient, imposing an occupation tax |
graded by the number times the APP |
paratus, etc, of the company are used |
in the transmission of messages in its |
business. Judgment for plaintiff
One of the witnesses testified yes
-terday that the number of offices Of |
the company at present, as reported |
to the last legislature, is 2S1, which |
shows how rapidly telegraph opera
tions have increased in Texas.