In 1880 the occupation tax on a telegraph company was one cent for each full rate message and one-half cent for each message less than full rate. Railroad messages in operating trains and company messages were exempt. County and municipal occupation taxes on the companies were not permitted. This tax was contested and was declared unconstitutional because it taxed interstate messages.1 In 1882 the same rates were made to apply only to intrastate messages. This remained the occupation tax on the companies until 1905, when it was succeeded by a tax of 3% on the gross receipts from all sources within the state. In 1907 the rate was reduced to 2 3/4%. Telegraph companies are subject also to the property tax and to the franchise tax, except when operating under a Federal franchise. In 1910 the gross receipts tax amounted to $14,659; in 1915, $24,272.