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HOPKINS v. SOUTHERN CAL. TEL. CO.

No. 133.

275 U.S. 393 (1928)

48 S.Ct. 180

72 L.Ed. 329

HOPKINS, ASSESSOR, ET AL. v. SOUTHERN CALIFORNIA TELEPHONE COMPANY ET AL.

Supreme Court of United States.

Decided January 3, 1928.

Attorney(s) appearing for the Case

Messrs. Everett W. Mattoon and W. Sumner Holbrook, Jr., for petitioners.

Mr. Alfred Sutro, with whom Messrs. Oscar Lawler and Eugene M. Prince were on the brief, for respondents.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Petitioners are Los Angeles County, and its tax officials — assessor, deputy assessor, collector, and auditor.

Respondents are incorporated under the laws of California and in that State operate telephone systems for the transmission of local and long distance messages. For the use of patrons in Los Angeles County, they supply and maintain more than 300,000 telephone instruments. The component...

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