714 CORPORATIONS. [ART. 23

pany or association, partnership and person, their lessees, trustees or
receivers, appointed by any court whatsoever, holding, operating, man-
aging or controlling any street railroad or any cars or other equipment
used thereon or in connection therewith.

The term "common carrier," when used in this sub-title, includes
all railroad corporations, street railroad corporations, express com-
panies, car companies, sleeping car companies, freight companies,
freight line companies, steamboat, power boat and vessel-boat and ferry
companies, canal companies, and all persons and associations of persons,
whether incorporated or not, operating such agencies for public use in
the conveyance of persons or property within this State, by land or by
water, or both.

The term "gas corporation," when used hi this sub-title, includes
every corporation, company, association, joint stock company or associa-
tion, partnership and person, their lessees, trustees or receivers appointed
by any court whatsoever, owning, operating, managing or controlling
any plant or property for manufacturing and distributing and selling
for distribution or selling or distributing illuminating gas (natural or
artificial or manufactured, and wheresoever and howsoever derived or
obtained) for light, heat, fuel or power, or for any public use whatso-
ever.

The term "electrical corporation," when used in this sub-title, includes
every corporation, company, association, joint stock company or asso-
ciation, partnership and person, their lessees, trustees or receivers,
appointed' by any court whatsoever (other than a railroad or a street
railroad corporation generating electricity for its own use solely and
exclusively) owning, operating, managing or controlling any plant or
property, including any water plant, or water property or water falls,
or dam, or water power station, for generating and distributing or
generating and selling for distribution, or selling or distributing elec-
tricity for light, heat or power, or for the transmission of electric cur-
rent for such purposes, or for any public use whatsoever.

The term "gas plant," when used in this sub-title, includes boilers,
water gas sets, retorts, condensers, scrubbers, purifiers, holders, mains,
pipes, services, pipe galleries, meters, buildings, real estate, easements,
lamps, materials, apparatus, devices and property of every kind oper-
ated, controlled, owned, used or to be used for or in connection with,
or to facilitate the manufacture, distribution, sale or furnishing of gas
(natural or manufactured) for light, heat or power.

The term "electric plant," when used in this sub-title, includes (1)
engines, boilers, dynamos, generators, storage batteries, converters,
motors, transformers, cables, wires, services, poles, lamps, meters, real
estate, easements, materials, apparatus, devices and property of
every kind operated, controlled, owned, used, or to be used, for
or in connection with, or to facilitate the generation, transmission,
distribution, sale or furnishing of electricity for light, heat or power;
and (2) any conduits, ducts or other devices, materials, apparatus or
property for containing, holding or carrying electrical conductors used