People ex rel. Commercial Cable Co. v. State Board of Tax Commissioners

This is a certiorari proceeding to review the assessment of relator’s special franchise for the year 1912.

Eelator is a corporation organized under the laws of the state of New York which give it the right or franchise to maintain and operate telegraph lines along or upon the streets or highways. Eelator’s business is exclusively a part of commerce between this country and foreign countries.

The special franchise consists of the wires, conduits and appurtenances in the streets and waters of the city .of New York and the franchise to maintain and operate the same.

Eelator contends that the…