Craig v. Southern Bell Tel. & Tel. Co.

Appellee owns pole lines and conduits within this State upon which it has admittedly paid all privilege taxes required by our laws. It also owns a recently laid coaxial cable, buried underground and not in conduit, which runs practically parallel with one of its pole lines. The State Tax Commission, feeling that this coaxial cable came within the definition of a pole line or conduit within the meaning of our privilege tax laws, demanded taxes thereon at the rate of $15.00 per mile. These taxes *884were paid under protest and appellee brought this action to recover the same. From a judgment in…