New-York tribune., 1880-06-28
TAXING TELEGRAPH LINES.

OPINION OF THE ATTORNEY GENERAL.
| HE holds THAT TnE WIRES AND POLES SHOULD DE
TAXED AS REAL ESTATE IN THE TOWNS IN
WHICH THEY ARE SITUATED.
| The question of the taxation of telegraph poles
and wires is one that has been much discussed and
has aroused much interest. Attorney General Ward
| has just rendered opinion on this subject ad-
| dressed to the assessors of the County of Mont
Conery. He holds that the wires and poles are tax
able real estate in the towns in which they are
situated, and to be assessed in the of and
| 10 the company owning the line, and not in any
case as "non resident" The opinion is follows:
STATE OF NEw-YoRK.
OFFICE OF THE ATTORNEY GENERAL,
| To she Assessors on County Of Montgomery:
lam IN receipt Of eoT Tmuncation from you through
your committee, Mr. Manning d~sirIng opinion
whether telegraph pOles and es are real estate for
have the honor to reply that telegraph companies or
associations when INCORPORATED under the laws OF this
Ste authorized purchase receive and hold and
convey such real estate and such only may be
essary for the convenient transaction OF the business
sIcatOns" And for the purpose of transacug their
business they authorized 10 construct lines OF ele
WITHIN the limits OF this state and through or over
other land subject TO the right OF the thereof
fixtures Including posts piers abutments for
tanning the cords or wires OF such nes ProvisiOn is
also made statute ascertain the compensation
be made to tho owners Of the lands through
which sai1 lines are construct o. 10 Dr pad oy the com
of flc premises occupied by the company or sum IN
gross compensation for allowing the fixtures be-
longing such association permanently to continue,
and the same TO be repaired; improved or renewed
from time to time such aesociatton may require
1t will thus be that the statnte permits the
panies to acquire. and they 90 acquire permanent
ices TO the extent Of their occupancy OF the real estate
in the real estate Itself.
The statute, In its description Of property liable to
taxation divides such property into two casses, lands
anu personal estate II then dennes land to include
the 95d Bsa s Or s9o 20 m az Sa3E aud other articles
1t is entirely clear TO mind that these telegraph
structures are articles erected upoh and affixed TO The
and so as 10 create an interest there and are to the
extent OF the value thereof land OF the telegraph
It s the duty Of the assessors OF the several towns aud
wards of this State TO assess the same as land to the
value thereof 50 far as aGy Of these lines extend through
have gwen the question whicn You have presented
carefuI consideration the that
been able decision upon the precise gues
ton before has been made by Of the Courts OF this
greatly aided however, III reaching this conclusion by
the opinion of Court Of Appeals ~ People rel,
tins lau suage The Term lands as used IN the statute
sections and q Includes such an interel IN real M sSfc V
VIII protect the erection, or aXng and possession Of
by the fee and such interest with the buildings aud ax
res b. assessed 10 the owner thereof" (See also
"a N. Y. 365 aud so, Barb, 1861
It is also held In People ex rel New-York Elevated
Railway Company agt. Commissioners OF Taxes" de-
ported In 10 Hun 400 that foundations for piers or
columns placed IN public street by an elevated rail-
road by legislative authority whe her standing alone or
with columns aud the superstructure thereon are prop
erty taxable real estate"
II the piers and columns of elevated railway as in
the last cited and the strngeTe. ties and rails Of
horse railroad decided Ia the Of People aRt
Cassty supra, land" and taxable sneb though
In neither did the company own the fee OF the land
upon which these structures stood, II wonld that
telegraph posts, piers and abunents, and lines also
land and taxable such
IL would also from the Of People agt Cas-
sity" supra, and "Peope agt Baker," AZ N. Y. 20,
and indeed from the statute itself that in all the
premises are be assessed 10 the name OF and the
company owning the ne and not IN any as " nom
resident"
You are OF course that this opinion has 1udi
cta force. From tho Importance Of the question
Volved the whole subject viii doubtless DO brought be-
fore the courts for adjudication, and have only
induced give this opinion because 10 required by
large number Of the Slate. and by the Con-
troer well by your bOdy aud as the fine 10 which
the required 60 make IL about
to expire, and especially seems ca exist
why these extended lines through the State OF cOmpa-
which aole contribute toward bearing the
burden OF taxation should largo measure be re-
lieved therefrOIn. Very respectfully,
HAMILTON WARD. Attorney-CIeneraL