A city ordinance imposing a pole and wire tax upon a telegraph company doing inter state business, in excess of the reasonable expense' to the city in the supervision and regulation thereof, is void; City of Philadel phia v. Tel. Co., 82 Fed. 797; but an ordi nance compelling a telegraph company to pay five dollars per annum "for the privilege of using the streets, alleys and public plac es," was upheld in St. Louis v. Tel. Co., 148 U. S. 92, 13 Sup. Ct. 485, 37 L. Ed. 380. See Postal Telegraph Cable Co. v. Baltimore, 156 U. S. 210, 15 Sup. Ct. 356, 39 L. Ed. 399.
A license tax upon an agent of a railroad company doing interstate business is unlaw ful; McCall v. California, 136 U. S. 104, 10 Sup. Ct. 881, 34 L. Ed. 391, dissenting Ful ler, C. J., Gray and Brewer, JJ.; Norfolk & W. R. Co. v. Pennsylvania, 136 U. S. 114, 10 Sup. Ct. 958, 34 L. Ed. 394; and so is one upon drummers soliciting orders for firms in another state; Robbins v. Shelby Taxing Dist., 120 U. S. 489, 7 Sup. Ct. 592, 30 L. Ed. 094 ; Asher v. Texas, 128 U. S. 129, 9 Sup. Ct. 1, 32 L. Ed. 368; Simrall v. Clty of
Covington, 90 Ky. 444, 14 S. W. 369, 9 L. R. A. 556, 29 Am. St. Rep. 398; Stoutenburgh v. Hennick, 129 U. S. 141, 9 Sup. Ct. 256, 32 L. Ed. 637 ; and upon a telegraph com pany doing interstate business; Leloup v. Port of Mobile, 127 U. S. 640, 8 Sup. Ct. 1383, 32 L. Ed. 311. A license can be impos ed upon peddlers if there is no discrimina tion as to residents or products of the state and other states ; Emert v. Missouri, 156 U. S. 296, 15 Sup. Ct. 367, 39 L. Ed. 430, where the subject of licenses lb fully discussed (by Gray, J.). An office license tax upon a foreign corporation is not a tax upon the business or property of the corporation and is constitutional; Norfolk & W. R. Co. v. Com., 114 Pa. 256, 6 Atl. 45; and licensing transient, non-resident merchants is not a discrimination against them merely because there may be no resident merchants who are compelled to pay the license; City of Ottum wa v. Zekind, 95 Ia. 622, 64 N. W. 646, 29 L. R. A. 734, 58 Am. St. Rep. 447.
See PEDDLER; HAWKER; POLICE Pow= ; DELEaAnoN; LOCAL OPTION; INSPECTION ; TAX.