CRAIG v. SOUTHERN BELL T. & T. CO.

No. 37469.

208 Miss. 881 (1950)

45 So.2d 732

CRAIG, State Auditor, et al. v. SOUTHERN BELL TEL. & TEL. CO.

Supreme Court of Mississippi, In Banc.

April 24, 1950.


Attorney(s) appearing for the Case

James T. Kendall, Assistant Attorney General, for appellants.

Butler, Snow & O'Mara, for appellee.


Hall, J.

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...

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