CORPORATIONS. 803

transformers, cables, wires, services, poles, lamps, meters, real estate,
easements, 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 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 or to be used, wholly or in part, for the trans-
mission of electricity for light, heat or power.

The term " transportation of property or freight," when used in this
sub-title, includes any service in connection with the receiving, delivering,
elevation, transfer in transit, ventilation, refrigeration, icing, storage and
handling of the property or freight transported.

The term " telephone company," when used in 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, wires, poles or property, for the reception, transmission or commu-
nication of messages by telephone or telephonic apparatus or instruments,
or which licenses, lets or permits telephonic communication for hire.

The term " telegraph company," when used in this sub-title, includes
every corporation, company, association, joint stock company or associa-
tion, partnership a.nd person, their lessees, trustees or receivers appointed
by any court whatsoever, owning, operating, managing or controlling any
plant, wires, poles or property for the purposes of communication or of
transmitting or receiving messages by telegraph, or by any telegraphic
apparatus or instrument, or which licenses, lets or permits telegraphic com-
munication for hire.

The term " telephone lines," when used in this sub-title, includes the
system, or any part of the system of poles, wires, crossbars, receivers, trans-
mitters, instruments, machines, appliances, real estate, easements, appara-
tus, appurtenances and property used, operated, controlled .or owned by or
in connection with the business of any telephone company.

The term " telegraph lines," when used in this sub-title, includes the
system, or any part of the system of poles, wires, crossbars, instruments,
machines, appliances, real estate, easements, appurtenances, apparatus and
property used, operated, controlled or owned by or in connection with the
business of any telegraph company.

The term " water company," when used in this sub-title, includes every
corporation, company, association, joint stock company or association,
partnership and person, their lessees, trustees or receivers appointed by any
court whatsoever, owning, operating, managing or controlling any plant or
property, dam or water supply, canal, or power station, distributing or
selling for distribution, or selling or supplying for gain any water.

The term " heat or refrigerating company," when used in this sub-
title, includes every corporation, company, association, joint stock com-
pany or association, 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