each twenty-four hours or major part thereof that the same has not been moved forward as required by this section, and the sum due on account of any such forfeiture may be deducted from the freight charges following any such shipment." We are of the opinion that the Commission does not have jurisdiction to entertain this claim; that if the plaintiff is entitled to recover it would be by an action in court. The claim is in the nature of a penalty, and not for loss or damage to freight at the hands of the carriers. It is therefore ordered that the complaint filed in this case be dismissed without prejudice. INDEX ABANDONED PROPERTY. Valuation of, see VALUATION, 49, 50. ABANDONMENT. Of service, see SERVICE, 22. ACCESSORIES. Rule requiring consumers to pay for accessories for water service, ACCOUNTS. Review of judgment refusing mandamus requiring carriers to per- Power of Interstate Commerce Commission to inspect accounts of ACCOUNTS RECEIVABLE. As working capital, see VALUATION, 41. ACCRUED DEPRECIATION. See DEPRECIATION, 2, 15-17. ACQUISITION OF PROPERTY. As purpose of security issues, see SECURITY ISSUES, 6-20. ACT OF GOD. Failure to fulfil contract obligation as, question for court, see ADDITIONAL CHARGE. For failure to pay promptly, see SERVICE, 78, 79. ADDITIONS AND BETTERMENTS. As purpose of security issues, see SECURITY ISSUES, 8, 9. ADEQUACY. Adequate service as condition precedent to return on investment, see Electric service, see SERVICE, 26. ADEQUACY-continued. Street car service, see SERVICE, 49–56. ADMINISTRATIVE QUESTION. ADVANCE PAYMENT. See SERVICE, 68. Refund of, see REPARATION, 5, 6. ADVANTAGE. What constitutes undue or unreasonable, as question of law or fact, AGREEMENT. Duty of purchaser of interurban railways to carry out agreement of ALLOCATION. See APPORTIONMENT. ALTERATIONS. As purpose of security issues, see SECURITY ISSUES, 8. AMORTIZATION. Of expenses, see RETURN, 7. AMOUNT. Allowed for current depreciation, see DEPRECIATION, 3-14. Of rates, see RATES. Of return, see RETURN. Of security issues, see SECURITY ISSUES, 21-26. Telephone operating expenses as dependent upon amount of traffic, APARTMENT HOUSES. Electric rates for, see RATES, 35. APPEAL AND REVIEW. 1. An order of the Interstate Commerce Commission which does not 2. An order of a Federal district court, properly refusing to grant APPEAL AND REVIEW-continued. the act of June 29, 1906 (34 Stat. at L. 584, chap. 3591, Comp. Stat. Mode of review. 3. Writ of error, not appeal, is the proper mode of reviewing a judg- APPLIANCES. Allowance for money invested in, as working capital, see VALUA- APPLICATION. Notice of application for franchise, see PROCedure, 2. APPORTIONMENT. 1. In case of a single utility, 1–9. a. In general, 1. b. Costs and expenses, 2-7. c. Earnings and revenues, 8. d. Values, 9. II. In case of joint enterprise, 10–19. b. Earnings and revenues, 19. I. In case of a single utility. a. In general. For rate-making purposes, of investment and expenses where busi- 1. The determination of the propriety of intrastate passenger fares APPORTIONMENT-continued. b. Costs and expenses. 2. The manner in which expenses are divided between management Water. Charles- 3. The expenses chargeable to output must be assessed against the Telephones. 4. In apportioning telephone central office expense between city and Railroads. 5. Some of the most important items of operating expense do not 6. Operating expense per train mile was assumed to be more than 7. Freight traffic should not be made to bear a portion of the c. Earnings and revenues. 8. Earnings which cannot be readily separated between freight and d. Values. 9. Property devoted to the production and distribution of electricity, |