New York Consolidated Laws, Transportation Corporations Law - TCP § 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.