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13. The amount expended for improvements each year, and how and where expended, and the character of the improvement made.

14. The earnings and receipts from each branch of its business and from all sources.

15. The operating and other expenses.

16. The balances of profits and losses.

17. The cost and actual present cash value of its franchises, *** and all fixtures and conveniences for transacting its business.

18. The estimated value of all other property owned by such corporation with a schedule of the same,

***

20. A classified list of its officers and directors, with their respective places of residence and the salaries paid to each class.

21. The number of its employes, classified, and the salaries paid each class.

“*** Such reports shall exhibit and refer to the condition of such corporation *** during the year ending June thirtieth Rev. Codes 1905, § 4363.

*** ""

Special reports may be required by the governor and the commission shall make a biennial report recommending legislation. Same, § 4366.

"It shall be the duty of the board to report in writing its findings to the governor within ten days after the close of each session." Laws 1909, c. 194, § 4.

Common carrier," by definition, includes telephone and telegraph companies. Laws 1911, c. 255, amending § 4324.

*** The commission shall make and submit to the governor, on or before the fifteenth day of December of each year a report containing a full and complete account of its transactions and proceedings for the preceding fiscal year together with such other facts, suggestions and recommendations as it may deem of value to the people of the state; which report shall be published as the reports of the heads of other departments of the state, for the use of the general assembly and the public." Laws 1913, p. 804, § 18 [499-5].

(N. D.)

Ohio.

General orders shall, so long as in effect, be published in each annual report Oklahoma. of commission. Const., Art. 9, § 18.

The Commission shall make annual reports to the Governor of

its proceedings ***." Same, § 25.

Information as to value of property of utilities shall be printed, from time to time, in the annual reports of the commission Same, § 29.

"The annual report of the Commission to the Governor shall show its proceedings under this Act, and shall also show the details per units provided in Section 19 hereof for all the public utilities of

Oregon.

(Ore.)

Pennsylvania.

Rhode Island.

South
Carolina.

each kind in this State, together with such other facts and suggestions relative thereto as the Commission shall deem advisable. The Commission shall also publish in its annual reports the value of all property actually used and useful for the convenience of the public, of every public utility as to whose rates, charges, service or regulations any hearing has been held by the Commission, or the value of whose property has been ascertained by it as provided in this Act. Laws 1911, c. 279, § 20.

"The commission shall make an annual report, on or before the second Monday of May in each year, to the Governor; and a duplicate thereof shall be filed with the Secretary of Internal Affairs, which report shall contain:—

First. A record of its meetings and an abstract of its proceedings during the preceding year.

Second. The results of any examinations or investigations made by it.

Third. Such statements, facts, and explanations as will disclose the actual workings and operations of public service companies in their relation to the business and prosperity of the Commonwealth; and such suggestions as to the general policy of the Commonwealth, or the amendment of its laws in respect to said companies, or the condition, affairs or conduct of any public service company, as may seem to it appropriate.

Fourth.-Drafts of all bills suggested or recommended by it, and the reasons therefor.

Fifth. Such tables and abstracts of the reports of public service companies as it may deem expedient.

Sixth. A statement in detail of the traveling and other expenses and disbursements of the commissioners and their appointees and employees.

Five thousand copies of the report shall be printed and bound in cloth, as a public document of the Commonwealth, for the use of the commissioners, and to be distributed by them, in their discretion, to the officers of the public service companies and other persons interested therein." Laws 1913, No. 854,1 Art. VI, § 48.

* the commission shall make an annual report to the
governor for transmittal to the general assembly on or before the
fifteenth day of January in each year, which shall contain copies
of all orders passed and issued by it, and any information in the pos-
session of the commission which it shall deem of value to the gen-
eral assembly and the people of the state.
* * * No fee shall

be charged * * * for the annual reports of the commission
in the ordinary course of distribution.
." Laws 1912,
c. 795, § 9.

"The Commissioners shall make an annual report to the Legislature of their official acts, including such statements, facts and explanations as will disclose the actual working of the system of railroad transportation in its bearing upon the business and prosperity of the State; and such suggestions as to the general railroad 'Effective January 1, 1914.

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policy of the State, or as to any part thereof, or as to the condition,
affairs or conduct of any of the railroad corporations, as may seem
to them appropriate, with a special report of all accidents, and the
causes thereof, for the preceding year." They shall also recommend
legislation. Code 1912, § 3152.

May apply in connection with telegraph companies, § 3327; and telephone companies, § 3162.

(S. C.)

Reports of proceedings under section 2 of the commission act shall be included South Dakota. in the annual report of the board to the legislature. Laws 1911, c. 207, § 2.

A provision similar to that in South Carolina (§ 3152), is found in Rev. Pol. Code 1903, § 193. This general provision is followed by subjects, in detail, which are to be covered by the report. The section does not seem to call for information concerning telephone or telegraph companies.

See, also, Laws 1909, c. 290, § 7.

Recommendations for legislation concerning railroads shall be included in the Tennessee. annual report of commission. Acts 1897, c. 10, § 29.

"That the Rai road Commission shall, annually, on the first day of January, make a report to the Governor of all matters relating to their office for the preceding year, and such as will disclose the practical workings of the railroads in this State, and such suggestions in relation thereto as they may deem necessary and proper, together with the minutes of all their meetings, and shall have printed and lay before each Legislature five hundred copies of their reports for the two preceding years." Same, § 31.

The report of the commission under this act shall be of the same general Vermont. scope and character as is required in case of railroads. Laws 1908, No. 116, § 15.

A biennial report is required in case of railroads. The provision is similar to that in South Carolina, with an additional provision calling for suggestions in connection with the amendment of railroad laws, and new legislation. Pub. Stats. 1906, 4614.

General orders of the commission shall, so long as in effect, be published in Virginia. each annual report of commission. Const., § 156 (b); Code 1904, § 1313a (26).

"The commission shall make annual reports to the Governor of its proceedings, ***." Const., § 156 (i); Code 1904, § 1313a (51). See, also, § 280, as am'd 1906, c. 216.

"*** The commission shall make and submit to the governor an annual report containing full and complete accounts of the transactions and proceedings of its office, together with the information gathered by the commission as herein required, and such other facts, suggestions and recommendations as may be by it deemed necessary, which report shall be published as the reports of the heads of departments." Laws 1911, c. 117, § 6.

Washington.

The commission shall annually tabulate and publish in statistical form the information received from public service corporations, together with its acts and Virginia. proceedings. Acts 1913, c. 9, § 21. (Quoted on p. 264.)

West

Wisconsin.

"The commission shall publish annual reports showing its proceedings and showing in tabular form the details per unit as provided in section 1797m-18 for all the public utilities of each kind in the state, and such monthly or occasional reports as it may deem advisable.

"The commission shall also publish in its annual reports the value of all the property actually used and useful for the convenience of the public and the value of the physical property actually used and useful for the convenience of the public, of every public utility as to whose rates, charges, service or regulations any hearing has been held by the commission *** or the value of whose property has been ascertained by it *** Stats. 1911, § 1797m-19.

"Said railroad commission is hereby authorized to print and publish for distribution in volumes of convenient size, bound in buckram, or other substantial material its opinions and decisions, which shall be suitably indexed, for convenient reference to the subjects treated therein. Not to exceed twenty-five hundred copies of any volume shall be so published. Said commission is likewise authorized to print for distribution in pamphlet form a suitable number of its opinions and decisions as the same are from time to time announced. The commission shall, on or before the first Monday in December, in each year, make a report to the governor for the preceding year, containing such information, suggestions, or recommendations as they may deem proper." Same, § 1797-37n.

See, also, Same, § 1797-20.

By Joint Res. No. 62, 1911, the commission was instructed to include in its biennial reports a statement showing its expenditures so classified that it may be easily ascertainable what the expenditures have been on any class of utility, municipal or otherwise, privately or publicly owned.

United
States.

2. RECORDS AND PUBLICITY THEREOF.

"All reports of investigations made by the commission shall be entered of record, and a copy thereof shall be furnished to the party who may have complained, and to any common carrier that may have been complained of." § 14, Act to Regulate Commerce, as am'd.

"The copies of schedules and classifications and tariffs of rates, fares, and charges, and of all contracts, agreements, and arrangements between common carriers filed with the commission as herein provided, and the statistics, tables, and figures contained in the annual or other reports of carriers made to the commission as required under the provisions of this act shall be preserved as public records in the custody of the secretary of the commission, and shall be received as prima facie evidence of what they purport to be for the purpose of investigations by the commission and in all judicial proceedings;

***

Same, § 16.

“*** Every vote and official act of the commission shall be entered of record, and its proceedings shall be public upon the request of either party interested." Same, § 17.

Unless otherwise ordered by the commission, with the reasons therefor, the (U.S.) records and data of the commission relating to valuation of property shall be open to public inspection.

Same, § 19a, added by Act of March 1, 1913.

"Any examiner who divulges any fact or intormation which may come to his knowledge during the course of such examination, except in so far as he may be directed by the commission or by a court or judge thereof, shall be subject, upon conviction

***

to a fine of not more than five thousand dollars or imprisonment for
a term not exceeding two years, or both." Same, § 20.

The commission is required to obtain as to every public utility information concerning cost of construction, outstanding securities, corporate history, taxes paid, gross and net income, salaries and wages, and hours of service, etc., such information, when obtained, to be printed in its annual report. District Appropriation Act, March 4, 1913, § 8, par. 6. (Quoted on p. 205, supra.)

"That a full and complete record shall be kept of all proceedings had before the commission or its agents on any formal investigation had, and all testimony shall be taken down by a stenographer appointed by the commission." Same, par. 51.

"*** A copy of such transcript shall be furnished on demand, free of cost, to any party to such investigation." Same, par. 53.

"That upon application of any person the commission shall furnish certified copies, under the seal of the commission, of any order made by it, which shall be prima facie evidence of the facts stated therein." Same. par. 71.

The commission shall keep a record of all proceedings, which shall be open at all times to inspection of the public. Code 1907, § 5642.

Commission shall attend meetings of State Board of Assessment and assist by giving all information possible. Same, § 5655.

A complete record of all proceedings and testimony in hearings before the commission shall be taken down by stenographer. Copy of such transcript shall be furnished to anyone upon payment of cost of transcribing, not exceeding ten cents per folio. Code 1907, § 5677, as am'd Acts Special Session 1907, No. 21, § 2.

For a provision similar to that in Maryland (§437, infra) appearing in an act which does not seem to apply to telephone and telegraph companies, see Acts 1907, Sp. Sess. No. 17, § 3. Certified copies of all records of the commission shall be received in evidence in all courts. Same, § 9. The same is true as to printed reports. Same, § 13.

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* It shall be the duty of the secretary to keep a full
and true record of all proceedings of the Commission,
Laws 1912, c. 90, § 5.

§§ 28 (d), 44, 61 of the Arizona law (Laws 1912, c. 90) contain provisions identical with, or differing only in unimportant details of phraseology from, the provisions in the similarly numbered sections of the California law quoted or referred to below.

District of

Columbia.

Alabama.

Arizona.

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