44 N.W.2d 440 WESTERN UNION TELEGRAPH COMPANY v. G. HOWARD SPAETH.[1] Nos. 35,218, 35,219, 35,220.Supreme Court of Minnesota. October 20, 1950. [1] Reported in 44 N.W.2d 440. Taxation — franchise tax — nonliability therefor — telegraph company subject to gross earnings tax. A telegraph company which has paid gross earnings taxes for the calendar years […]