The City of Owensboro v. Cumberland Telephone & Telegraph Co., 1912, is a U.S Supreme Court case that revolved around the issue of whether or not a city has the right to impose taxes on telephone poles and wires owned by telecommunication companies. The City of Owensboro in Kentucky imposed such taxes on Cumberland Telephone & Telegraph Company which led to this dispute. The company argued that these were interstate commerce tools and thus should be exempt from local taxation under federal law. However, the court ruled in favor of the city stating that while it was true they facilitated interstate communication, they were also used for intrastate communication within Kentucky's borders as well; hence could be subjected to local taxation laws without violating any constitutional provisions regarding interstate commerce regulation.

In the dissenting opinion for the case City of Owensboro v. Cumberland Telephone & Telegraph Co., it was argued that the city had a right to regulate and control its streets, including any use by private corporations. The dissenting justices believed that this power included determining what compensation should be paid for such use. They disagreed with the majority's interpretation of Kentucky law, arguing instead that it allowed cities to charge reasonable fees or rents for street usage by utilities like telephone companies. Furthermore, they contended that there was no evidence showing these charges were unreasonable or oppressive in nature; therefore, they could not be considered as an abuse of municipal authority under state law.