Case Name: City of Cincinnati v. American Telephone & Telegraph Co.; The City of Cincinnati v. Norfolk & Western Railway Co.; The City of Cincinnati v. Western Union Telegraph Co.
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1925
Citations: 3 Ohio Law Abs. 298
Docket Number: No. 18564; No. 18565; No. 18566
Parties: City of Cincinnati v. American Telephone & Telegraph Co. The City of Cincinnati v. Norfolk & Western Railway Co. The City of Cincinnati v. Western Union Telegraph Co.
Judges: Matthias, Day and Kinkade, JJ., concur. Jones, J., concurs in the judgment.
Reporter: The Ohio Law Abstract
Volume: 3
Pages: 298–298

Head Matter:
No. 18564
No. 18565
No. 18566
City of Cincinnati v. American Telephone & Telegraph Co. The City of Cincinnati v. Norfolk & Western Railway Co. The City of Cincinnati v. Western Union Telegraph Co.
Error to the Court of Appeals of Hamilton county.
1159. TAXATION—Occupational tax on telegraph, telephone and railroad companies by municipality not permissible as preempted by state.

Opinion:
ROBINSON, J.
1. Sections 5483, 5485 and 5486, respectively, lay an occupational tax upon telephone companies, telegraph companies and railroad companies. - .
2. The power granted to municipalities by Section 3, Article XVIII of the Constitution of the state of Ohio, to lay an occupational tax in the exercise of its powers of local self-government does not extend to field's within such municipality which have already been occupied by the state.
Judgments affirmed.
Matthias, Day and Kinkade, JJ., concur. Jones, J., concurs in the judgment.