(Wis.) "If the municipality shall have determined to acquire an existing plant in the manner provided in the preceding section, and the public utility owning such plant shall have consented to the taking over of such plant by the municipality by acceptance of an indeterminate permit as provided herein, or, in case such public utility shall not have waived or consented to such taking, if the jury shall have found that a necessity exists for the taking of such a plant, then the municipality shall give speedy notice of such determination and of such consent or such verdict of a jury to the public utility and to the commission." Same, 1797m-81. "The commission shall thereupon proceed to set a time and place for a public hearing upon the matters of the just compensation to be paid for the taking of the property of such public utility actually used and useful for the convenience of the public, and of all other te ms and conditions of the purchase, and sale, and shall give to the municipality and the public utility interested, not less than thirty days' notice of the time and place when and where such hearing will be held, and such matters considered and determined, and shall give like notice to all bondholders, mortgagee, lienors, and all other persons having or claiming to have any interest in such public utility, by publication of such notice once a week for not less than three successive weeks in at least one newspaper of general circulation printed in the English language and published in the county in which such public utility is located, which publication shall be caused to be made by the municipality. Within a reasonable time after the time fixed for such hearing in such notice, the commission shall, by order, fix and determine and certify to the municipal council, to the public utility and to any bond holder, mortgagee, lienor or any other person having or claiming to have any interest in such public utility appearing upon such hearing, just compensation to be paid for the taking of the property of such public utility actually used and useful for the convenience of the public and all other terms and all conditions of sale and purchase which it shall ascertain to be reasonable. The compensation and other terms and the conditions of sale and purchase thus certified by the commission shall constitute the compensation and terms and conditions to be paid, followed and observed in the purchase of such plant from such public utility. Upon the filing of such certificate with the clerk of such municipality the exclusive use of the property taken shall vest in such municipality." Same, § 1797m82, as am'd 1913, c. 160. "Any public utility or the municipality or any bondholder, mortgagee, licnor or other creditor of the public utility, being dissatisfied with such order, may commence and prosecute an action in the circuit court to alter or amend such order or any part thereof, as provided in sections 1797m-64 to 1797m-73, inclusive, and said sections so far as applicable shall apply to such action." Same, § 1797m-83. "If the plaintiff shall not establish to the full satisfaction of the court that the compensation fixed and determined in such order is unlawful or that some of the terms or conditions fixed and determined therein are in some particulars unreasonable, the compensation, terms and conditions fixed in said order shall be the compensation, terms and conditions to be paid, followed and observed in the purchase of said plant from such public utility." Same, § 1797m-84. "If the plaintiff shall establish to the full satisfaction of the court and the court shall adjudge that such compensation is unlawful or that some of such terms or conditions are unreasonable, the court shall remand the same to the commission with such findings of fact "1. If the compensation fixed by the previous order of the "2. The commission shall forthwith otherwise alter and amend such previous order with or without a rehearing as it may deem necessary so that the same shall be reasonable and lawful in every particular." Same, § 1797m-86. "Whenever the railroad commission has under the provisions of sections 1797m-80 to 1797m-86 of the statutes, fixed, determined, and certified just compensation to be paid for the taking of the property of a public utility by the municipality, and has proceeded as provided by law in all particulars except that such fixing, determination, and certification have not been completed within the time provided for by such sections, the just compensation fixed, determined, and certified by such railroad commission shall nevertheless be deemed to be the just compensation that shall be paid by such municipality to the public utility for the acquisition of such property, and such fixing, determination, and certification shall have the same force and effect as though they had been done and completed within the time provided for by law." Same, § 1797m-86m. See, also, same § 927-19m added by 1913, c. 75. The above provisions do not apply to telegraph companies. (Wis.) When a municipality desires to acquire a public utility by condemnation California. proceedings the commission shall, on petition, determine the compensation to be paid. Detailed provision is made for procedure and appeals. Stats. 1913, c. 339, § 1. For a proposed constitutional amendment authorizing the granting to the commission of power in connection with condemnation of utilities by municipalities, see Res. 1913, c. 96. Right of eminent domain granted to telephone companies which file their Georgia. consent that railroad commission shall have jurisdiction for the purpose of regulating tolls and rents for intrastate telephone business. Code 1910, § 2811. "When necessary for the construction of any alterations, additions, extensions or improvements ordered or authorized under sections 50 or 582 or subdivision two (2) of section 813 of this Act, any public utility may enter upon, take or damage private property in the manner provided for by the law of eminent domain." Law 1913, p. 459, § 59. 1 Relates to additions to and improvements of plant. Relates to abolition of grade crossings. This is an error. § 81 of the bill as drawn was removed by amendment. 4 Effective January 1, 1914. Illinois. [Maine. New Oklahoma. Vermont. For a provision granting the railroad commission (succeeded by the public utilities commission) authority in connection with the condemnation by telephone and other electrical companies of rights of way upon, along or across railroads, see Rev. Stats. 1903, c. 55, § 24. (See note p. 3.) Whenever it is necessary, in order to meet the reasonable re- of a public utility, the petition shall set out the title and the descrip- "No *** telephone, telegraph * *** corporation organized Whenever it is necessary in order to meet the reasonable requirements of service to the public that any company owning or operating any plant or line or engaged in the construction of any plant or line subject to supervision under this act, that a pipe line, conduits, line of poles, towers or wires cross the lands of any other person or corporation, and the company so requiring to cross cannot agree with the owner of such lands as to the necessity therefor, or compensation to be paid therefor, it may petition the public service commission for such right. "Said commission shall, upon due notice to all parties in interest, hear and determine the necessity therefor and the compensation to be paid therefor, and render judgment accordingly, which judgment. shall be final except as an appeal to the supreme court is allowed 1 from the orders or decrees of said commission." Laws 1908, No. "No corporation shall take by condemnation proceedings any See, also, § 1294 b (1). (Vt.) Virginia. See Laws 1913, cc. 75, 160, relating to condemnation of utilities by munici- Wisconsin. palities. 26. TAXATION. In assessing the property of long distance telephone, and telegraph com- Alabama. panies, the state board of assessment is required to take into consideration, among other things, the valuation returned to the railroad commission as a basis for fixing rates. Code 1907, § 2141. Commission shall attend meetings of state board of assessment and assist by giving all information possible. Same, § 5655. "In all cases of disagreement between the comptroller-general and any *** telegraph companies owning property in this State, as to the taxable value of their said property, where said differences are referred to arbitration, the comptroller-general shall appoint any one of the railroad commissioners to act as arbitrator for the State, in each case, and it shall be the duty of said railroad commissioner, when thus appointed, to perform the duty of arbitrator without any additional compensation." Code 1910, § 1046. Georgia. The members of the public utilities commission shall be, ex officio, tax commissioners. Powers and duties prescribed in detail. Laws 1913, c. 57. Idaho. Laws 1913, c. 58, §§ 86-96 relate particularly to taxation of telephone and telegraph companies. "The members of the railroad commission are constituted state railroad assessors, and they shall *** assess all *** telegraph, Code For further provisions see §§ 4382, 4385-4393; also Laws 1908, c. 94. Mississippi. The first associate commissioner shall be chairman of the tax commission, Nevada. Tax commission created and its powers and duties prescribed. Stats. 1913, c. 134. "In addition to the duties imposed upon the Board of Corporation Commissioners by the act creating said Board, they are hereby created a Board of State Tax Commissioners, with powers and duties prescribed under this act." Powers and duties are prescribed in detail. §§ 49, 50 relate particularly to telephone and telegraph companies. P. L. 1913, c. 203. North A general provision makes it the duty of the commission to furnish, upon Ohio. request, to any officer, board or commission of the state or subdivision thereof, (0.) Oklahoma. South South Tennessee. Virginia. any data or information, and to aid or assist any such officer, board or commission in performing his or its duties. Laws 1911, p. 549, § 81 [614-77]. The above provision is continued in force in connection with the public utilities commission. Laws 1913, p. 804, § 20 [499-7]. "H. A duplicate copy of the record of every physical valuation of a public utility or railroad shall be furnished to the Ohio tax commission, on request, for its use in ascertaining the value of the property of such utility or railroad for purposes of taxation, and upon demand any person or corporation owning or operating a public utility or railroad shall be furnished with a copy of the valuation of his or its property." Same, § 22 [499-8]. The system of accounts prescribed by the commission shall, when practicable, conform to the system prescribed by the tax commission. Same, § 27 [499-14]. The commission may be vested with such additional powers and charged with such additional duties as may be prescribed by law in connection with the assessment of the property of corporations, or the appraisement 66 of their franchises, for taxation, or with the investigation of the The commission must, in its annual report, make recommendations for legislation, in reference to the subject of taxation. Const., Art. 9, § 25. The gross revenue tax of public service corporations operating partly within and partly without the state shall be based on such proportion of its total receipts as the business done within the state bears to the whole of its business; but upon satisfactory evidence being submitted that any other proportion more fairly represents the proportion which the gross receipts within the state bear to the total gross receipts, it shall be the duty of the corporation commission to fix, by order, such other proportion as the proportion upon which said tax shall be computed. Rev. Laws 1910, § 7460. Reports of telegraph and telephone companies made to the railroad commissioners may be treated by the state board of assessors as reports made to it, and the latter board may at any time call on the former for information. Code 1912, § 366. The commission is required to collect information bearing upon, and make an estimate of, the value of the property of all telephone and telegraph companies for the purpose of aiding the state board of assessment and equalization. Laws 1911, c. 84, § 3; c. 248. The railroad commissioners are, ex officio, state tax assessors, with authority to assess railroad, telegraph, and telephone companies. Acts 1897, c. 5; 1898, c. 5. Also interurban and street railway companies. Acts 1905, c. 513. Provisions similar to those in Oklahoma Const., Art. IX, §§ 19, 25, are found in Const., § 156 (c), (i). Excessive or erroneous taxes may be refunded upon certificate of commission. Code 1904, § 1313 c. "Each incorporated telegraph and telephone company doing business in this State, owning and operating a telegraph or telephone line in this State, shall report annually on the first day of September |