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SUBJECT INDEX

(C. L. 147)

PAGE

ACCOUNTING:

system of, uniform, showing proper apportionment be-

tween maintenance and depreciation expense, ordered

kept

See also Reports. Rules and Regulations.
ADVANCE PAYMENT. See Payment.

505, 509

AMORTIZATION:

discounts and expense on sale of bonds, over period of

years, anthorized

548
PAGE
574

BONDS. See Securities : bonds.

CERTIFICATES OF PUBLIC CONVENIENCE AND

NECESSITY. See Public Convenience and Necessity.
COMPETITION. See Franchises. Public Convenience and

Necessity.

550-551

CONSOLIDATION:

authorized
cancelation of outstanding common stock by company

owning controlling interest, following, approved..
debts and obligations assumed by controlling company,

upon, approved
DEEDS OF TRUST. See Mortgages.

550-551

550-551

DEFICITS. See Rates: basis of.

DEPRECIATION CHARGE:
allowance for:
made (Cal., Ill., Wis.)....

... 187, 507, 509, 573, 601
13% for return and :
fair (Mo.)

536
made (Wis.)

584
rates as requested sufficient to permit certain repairs and

improvements but not provide for, authorized (Ind.).. 519
DIRECTORY LISTING CHARGE. See Service Connection

Charges : directory listing.
DISCONNECTION CHARGE: See Service Connection
Charges: disconnection.

507, 509

548

542-514

(C. L. 147)
DISCOUNTS:

advance payment, approved for..
prompt payment, not approved for, but penalty for fail-

ure to make prompt payment instead of, authorized...
sale of securities, on, ordered amortized...

See also Securities : sale of.
DISCRIMINATION. See Rates: discriminatory. Service:

highway.
EXCHANGES. See Public Convenience and Necessity: cer-

tificates.
EXTENSIONS. See Public Convenience and Necessity:

invasion Securities : issue.
412% PAYMENT. See License Contract.
FRANCHISES:

operation without, competing plants built before enact-

ment of Public Service Commission Law each operating
under city order where city refused franchise, service of,

not within jurisdiction of Commission (Mo.).

See also Sale of Property: conditioned on.
FREE INTEREXCHANGE SERVICE. See Toll: rates: in-

terexchange.
GOING VALUE. See Valuation of Property: basis of, vari-

ous items.
HIGHWAY EMERGENCY SERVICE. See Service.
IMPROVEMENTS. See Lines: farm. Securities : issue.

Service.
INSTALLATION. See Service: highway emergency. Sery-

ice Connection Charges.
JOINT USE OF FACILITIES. See Poles,
JOINT USER SERVICE. See Rates: classes of service, for.
JURISDICTION OF COMMISSION:

franchise, operation without, service of competing plants

built before enactment of Public Service Commission
Law each operating under city order where city re-

fused franchise, not within (Mo.)......
joint use of poles, alleged contract for, and determination

of rights and obligations thereunder, matter for courts,

not within (Wis.).....
public service company not chartered as such nor com-

plying with law in reference to filing of tariffs, not
subject to (Pa.)....

542-511

596

567

(C. L. 147)

PAGE

LICENSE CONTRACT:

payment under, Commission powerless to disallow, as to

do so would conflict with opinion of U. S. Supreme
Court (Tenn.)

569-571

LINES:

discontinuance (See Toll: lines)
extension of (See Public Convenience and Necessity)
farm line companies to place lines in first class condition,

ordered
full metallic, so that no more than twelve subscribers on

one line, within specified time, ordered (Wis.)........

557

594595

MORTGAGES:

execution authorized ...

510–514

548

OPERATING EXPENSES:

discounts and expenses on sale of securities, chargeable to.
repairs, combined labor and material cost in past not in

excess of 4% of property value, further allowance not

made (Wis.)
taxes, federal income, included (Wis.)

584
583-584

OVERHEAD COSTS. See Valuation of Property: basis of,

various items.

PAYMENT:
advance:

discount for, authorized .....

tariff requirement monthly, approved..
prompt, penalty for failure to make, instead of discount

for prompt payment, authorized.....
PENALTIES. See Payment: prompt. Refunds.

571
574

507,509

590

POLES:
joint use of:

alleged contract for, and determination of rights and

obligations thereunder, matter for courts, not within

jurisdiction of Commission (Wis.)..
pole line of company already occupying highway,

use by another company to be permitted, ordered

(Wis.)
terms and conditions for, upon failure of com-

panies to agree, jurisdiction retained to fix (Wis.).
PRIMARY RATE AREA. See Rates: basis of: zones.

588-591

591
(C. L. 147)

PAGE

482-491

501

594595

591-595

PUBLIC CONVENIENCE AND NECESSITY:
certificates of, in general:

construction and operation of local exchange and

collection of rates without authorization unlawful,
but where public convenience and necessity re-
quire service, upon refund of all unauthorized col-

lections, granted (Cal.)....

operation of toll lines, granted for..
invasion of territory:

company in position to render reasonably adequate

service and inconvenience not abnormal, impairment
of investment made in good faith not warranted,

denied (Wis.)
extension of lines :

existing lines to be made metallic and local sub-

scribers on toll line to be given service from
local line thereby improving service, denied

(Wis.)
one or more poles set to reach subscriber an

extension within meaning of statute, discon-
tinuance of service to subscribers on unau-
thorized extensions ordered, subject to deter-

mination of necessity for same (Wis.)......
RADIUS FOR SERVICE. See Rates: basis of: zones.
RATE OF RETURN:
allowance for:

8%, made (Cal., Wis.)...
13% for depreciation and:

fair (Mo.)

made (Wis.)
rates requested producing:

4.6% of fair value, not excessive (Ill.).
12%, not approved (Cal.).
less than full return upon smaller value than book

value used, which was in excess of average, ap-

proved (Wis.)
RATES:

603-604

488, 573

536
584

508
488

601

advance payment (See Payment)
basis of:

deficit, rates as requested not fully covering, author-

ized, and jurisdiction retained for further hearing.
metallic line construction, increase to cover costs on

lines between certain exchanges where subscribers
of association own and maintain their own lines,
authorized

503-504

521-522

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