Undercofler v. Colonial Pipeline Co.

Bell, Presiding Judge.

Section 9 of the General Tax Act of 1935 (Ga. L. 1935, pp. 11, 64) provides in part: “All gas, water, electric light or power, hydro-electric power, steam heat, refrigerated air, dockage or cranage, canal, toll-road, toll-bridges, railroad equipment and navigation companies, person or persons doing a gas, water, electric light or power, hydroelectric power, steam heat, refrigerated air, dockage or cranage, canal, toll-road, toll-bridge, railroad equipment, or navigation business, through their president, general manager, owner, or agent having control of the company’s…