Joseph McKenna

“ The City of Fremont is a city of Nebraska of the first class, having more than 5,000 and less than 25,000 inhabitants. By an ordinance duly enacted in 1903 and re-enacted in 1907, there was levied a license tax upon businesses and occupations within the city including telegraph offices. ”

“ The only contention that the Postal Company makes here is that the tax 'is in effect an imposition upon its interstate business.' It has this effect, is the assertion, because its 'intrastate business at Fremont is insufficient to pay the tax which if compelled, must be paid from the company's interstate business,' because it is required to do an intrastate business by section 7408 of the state statutes, and its charges are prescribed by the section. ”

“ In imposing an occupation tax for revenue purposes a municipality acts as the agent of the state, and where a tax is imposed upon a telegraph company doing an in trastate and an interstate business and the revenue derived from its intrastate business as a whole becomes insufficient and the tax may become a burden on its interstate business, 'section 7409, Rev. ”