N.Y. Transportation Corporations Law § 25

§ 25. Definitions. A telegraph corporation is a corporation organized\nto construct, own, use and maintain a line or lines of electric\ntelegraph wholly within or partly without this state, or to acquire and\nown any interest in any such line or lines, or any grants therefor or\nfor any or all of such purposes. A telephone corporation is a\ncorporation organized to construct, own, use and maintain a line or\nlines of electric telephone wholly within or partly without the state,\nor to acquire and own any interest in any such line or lines, or any\ngrants therefor or for any or all of such purposes. A telegraph and\ntelephone corporation is a corporation organized for both such telegraph\nand telephone purposes.\n