Samuel Freeman Miller

“ By an act to levy taxes for the use of the state, and t e counties thereof, approved December 12, 1884, it is declared by subdivision 6, § 6, that a tax shall be levied 'on the gross amount of the receipts by any and every telegraph, telephone, electric light, and express company, derived from the business done by it in this state, at the rate of two dollars on the hundred dollars.' The telegraph company, in making its report of gross receipts to this board of assessment, included only those received from business transacted wholly within the state of Alabama. ”

“ The company contested the constitutionality of this law, and the case came to this court, where it was said that a telegraph company occupies the same relation to commerce, as a carrier of messages, that a railroad does as a carrier of goods. Both companies are carriers, and their business is commerce itself. ”

“ Port of Mobile, found in the same volume, the question arose upon a conviction, under the statute of Alabama, on an indictment for failing to take out a license tax by the telegraph company, imposed by the city of Mobile on all telegraph companies. Edward Leloup, the agent of the company, was convicted under this proceeding, his conviction affirmed by the supreme court of Alabama, and its judgment brought to this court on writ of error. ”