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SOUTHERN BELL TELEPHONE & TELEGRAPH CO. v. CLAYTON

No. 521.

147 S.E.2d 195 (1966)

266 N.C. 687

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY v. I. L. CLAYTON, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

March 23, 1966.

Attorney(s) appearing for the Case

Joyner & Howison, Raleigh, for plaintiff appellee.

Atty. Gen. T. W. Bruton, Deputy Atty. Gen. Peyton B. Abbott, for defendant appellant.

SHARP, Justice:

Are pole rentals charged by a telephone company to electric power companies and other users of its poles includable in its franchise tax base? The answer to this question must be found in G.S. § 105-120, the pertinent portions of which follow:

"Franchise or privilege tax on telephone companies.—(a) Every person, firm, or corporation, domestic or foreign, owning and/or operating a telephone business for the transmission of messages...

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