2006 New York Code - Definitions.

 
    §  25. Definitions. A telegraph corporation is a corporation organized
  to construct, own,  use  and  maintain  a  line  or  lines  of  electric
  telegraph  wholly within or partly without this state, or to acquire and
  own any interest in any such line or lines, or any  grants  therefor  or
  for  any  or  all  of  such  purposes.  A  telephone  corporation  is  a
  corporation organized to construct, own, use  and  maintain  a  line  or
  lines  of  electric telephone wholly within or partly without the state,
  or to acquire and own any interest in any such line  or  lines,  or  any
  grants  therefor  or  for  any or all of such purposes.  A telegraph and
  telephone corporation is a corporation organized for both such telegraph
  and telephone purposes.