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court or judge thereof, or as authorized by law, shall be guilty of a misdemeanor, and upon conviction shall be punished by a fine not exceeding $500. Acts 1907, sp. sess., no. 17, sec. 3.

FLORIDA

That the sum of $25,000 for the period ending June 30, 1913, be, and the same is hereby appropriated to enable commission to audit, investigate and examine into the books, records, vouchers and accounts of the express companies, and of 2755 the railroad companies which are subject to its jurisdiction so that commission can have sufficient information to make rates and regulations upon the principles applied by law, and to defend suits brought against it by common carriers or to bring suits to enforce such rates and regulations. Laws 1911, ch. 6129, sec. 1. Any part of the said appropriation not expended shall revert

2756 to the state treasury. Same.

The comptroller is hereby authorized to draw his warrants. 2757 upon requisitions of commission, to be audited by him, which warrants shall be paid out of the appropriation made in section one. Same, sec. 2.

KANSAS

Commission may examine and audit all accounts, and all items shall be allocated to the accounts prescribed by commission. The agents, accountants or examiners employed by commission shall have authority under the direction 2758 of commission to inspect and examine any and all books, accounts, papers, records, property and memoranda kept by such public utilities and common carriers. The accounts shall be closed annually on June 30 and a balance sheet of that date promptly taken therefrom. Laws 1911, ch. 238, sec. 29.

MARYLAND

Commission shall at all times have access to all accounts, records and memoranda kept by common carriers and other corporations, and may prescribe the accounts in which 2759 particular outlays and receipts shall be entered, and may desig

nate any of its officers or employes, who shall thereupon have authority under the order of commission to inspect and examine any and all accounts, records and memoranda kept by such corporations. Laws 1910, ch. 180, sec. 25.

Any employe or agent of commission who divulges any fact or information which may come to his knowledge during the 2760 course of any such inspection or examination, except in so far as he may be directed by commission, or by a court or judge thereof, or authorized by law, shall be guilty of misdemeanor. Same.

NEBRASKA Commission shall at all times have access to all accounts, records and memoranda kept by carriers, and it shall be unlawful for such carriers to keep any other accounts, records, or memoranda than those prescribed or approved by 2761 commission, and it may employ special agents or examiners, who shall have authority under the order of commission to inspect and examine any and all accounts, records and memoranda kept by such carriers. This provision shall apply to receivers of carriers and operating trustees. Cobbey's Annot. Stats. 1909, sec. 10650(r).

Any railway company or common carrier or any person who may have in his or her possession any book, paper, document or record belonging to any railway company or common carrier who shall, upon proper demand, fail or refuse to exhibit to the commissioners, or any of them, or any person authorized by said com2762 missioners to investigate the same, any book, paper, document or records of such railway company or common carrier, which is in the possession or under the control of said railway company or common carrier, or any officer, agent or employe thereof, shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined for each offense a sum not less than $1,000 nor more than $5,000. Same, sec. 10651.

Any officer, agent or employe of any railroad company or any person who shall upon proper demand, fail or refuse to exhibit to the commissioners, or any of them, or any person authorized by said commissioners to investigate the same, any book, paper, document or records of such railway company or common car2763 rier, which is in the possession or under the control of such officer, agent or employe, shall be guilty of a misdemeanor, and upon conviction in any court having jurisdiction thereof, shall be fined for each offense a sum of not less than $100 nor more than $500, or be imprisoned in the county jail not less than ten days nor more than 30 days, or both within the discretion of the court. Same.

NEVADA

Any commissioner, or any person or persons authorized by commission, shall have the right to examine the 2764 books, accounts, records and papers of any public utility, for the purpose of determining their correctness, and whether they are being kept in accordance with the rules and system prescribed by commission. Stats. 1911, ch. 162, sec. 7(c).

NEW YORK

Commission shall at all times have access to all accounts, records and memoranda kept by railroad and

street railroad corporations and by common carriers, and may 2765 designate any of its officers or employes who shall thereupon have authority under the order of commission to inspect and examine any and all accounts, records and memoranda kept by such corporations. Laws 1910, ch. 480, sec. 52.

Any employe or agent of commission who divulges any fact or information which may come to his knowledge during the course 2766 of any such inspection or examination except in so far as he may be directed by commission, or by a court or judge thereof, or authorized by law, shall be guilty of a misdemeanor. Same.

Commission may examine the accounts, books, contracts, records, documents and papers of any such corporation,' person 2767 or municipality, and may, after hearing, prescribe by order the accounts in which particular outlays and receipts shall be entered, charged or credited. Same, sec. 66(9).

Commission shall at all times have access to all accounts, records and memoranda kept by telegraph and telephone corporations, and may designate any of its officers or employes who shall thereupon be authorized under the order of commission to inspect and examine any and all accounts, records and memoranda kept by any such corporation; and commission may, after hearing, prescribe by order, the accounts in which particular outlays and receipts shall be entered, charged or credited. Any em2768 ploye or agent of commission who divulges any fact or information which may come to his knowledge during the course of any such inspection or examination except in so far as he may be directed by commission or by a court or judge thereof, or authorized by law, shall be guilty of a misdemeanor. Any provision of law prohibiting the disclosure of the contents of telegraph messages or the contents or substance of telephone communications shall not be deemed to prohibit the disclosure of any matter in accordance with the provisions of this chapter. Same, sec. 95(2).

OHIO

Commission shall, at all times, have access to all accounts kept by public utilities, and may designate any of its 2769 officers or employes to inspect and examine any and all such accounts. Laws 1911, no. 325, sec. 12.

Except in his report to commission or when called on to testify in any court or proceeding, any such employe or agent who shall divulge any information acquired by him in respect to the transaction, property, or business of any public utility, while 2770 acting or claiming to act as such employe or agent shall be fined Gas and electrical corporations.

not less than $50 and not more than $100, and shall thereafter be disqualified from acting as agent, or in any other capacity under the appointment or employment of commission. Same, sec. 13.

OREGON

Commission shall provide for the examination 2771 and audit of all accounts, and all items shall be allocated to the accounts in the manner prescribed by commission. Gen. Laws 1911, ch. 279, sec. 16.

The agents, accountants or examiners employed by com2772 mission shall have authority under the direction of commission to inspect and examine any and all books, accounts, papers, records and memoranda kept by such public utilities. Same. SOUTH DAKOTA Commission shall, at all times, have access to

all accounts, records and memoranda kept by carriers and may 2773 employ special agents or examiners who shall have authority, under the order of commission, to examine any and all accounts, records and memoranda kept by any common carrier engaged in intrastate commerce. Sess. Laws 1911, ch. 207, sec. 48.

WASHINGTON

Commission shall at all times have access to all accounts, records and memoranda kept by public service companies, and may employ special agents or examiners, who shall 2774 have power to administer oaths and authority, under the order of commission, to examine witnesses and to inspect and examine any and all accounts, records and memoranda kept by such companies. Laws 1911, ch. 117, sec. 78.

WISCONSIN

Identical with pars. 2771, 2772. 2775 ch. 499, secs. 1797m−14(1), 1797m—14(2).

Laws 1907,

CHAPTER X

Reports

SCOPE NOTE

This chapter includes grants of power authorizing commissions to require formal reports and elicit general information from utilities, and such provisions as impose upon commissions the duty of submitting to designated authorities reports of their own proceedings and of the business and management of utilities. Provisions prescribing the filing of reports by utilities with other bodies or officers than commissions or commissioners have been excluded. For provisions incidentally involving reports of utilities, see ch. ix, on accounts, and ch. iii, on basis of rate making. For provisions authorizing commissions to elicit general information by examining under oath the officers, agents or employes of utilities, see ch. ii, on general powers of commission. For provisions requiring utilities to report or give notice of accidents, see ch. viii, on safety of operation. For provisions requiring the publication and filing with commissions of lists of persons to whom free or reduced rate or special service has been granted, see ch. vi, on discrimination in rates and service. For provisions prescribing general procedure to be followed in the exercise of commission authority, see ch. xiv, on commission procedure and practice. For provisions prescribing general rules of enforcement and judicial review, see ch. xv, on enforcement. For general statement of scope and method, see introduction.

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