In re People's Independent Telephone Co.

Certiorari to review proceedings of the State Tax Commission, refusing to refund ad. valorem taxes paid Tby relator for and during *88the years 1916, 1917, 1918, 1919 and 1920, upon a lot 22x142 feet in size, upon which is situated a two-story brick building 22x45 feet, with a basement thereunder. The ground floor was not used until December, 1919, when it -was leased for office purposes at a monthly rental oif $15, aggregating, in October, 1922, the sum of $510. The rent was turned into the earnings of the company. The other parts of the building and lot were used by the relator in connection…