INDEX. ABANDONED PROPERTY. Treatment of property not in use in valuation proceeding, see ABANDONMENT OF SERVICE. Commission jurisdiction as to abandonment of service, see SERV See SERVICE, 9-20. ABILITY. Ability of consumer to pay, see RATES. Ability of consumers to pay as factor in determining reasonableness of return, see RETURN, 72, 73. ABUSE OF DISCRETION. Judgment of officers of corporation as to number of automobiles necessary, see RETURN, 13. ACCOUNTING. Effect of inadequate accounting on annual depreciation allowance Bond discount not proper charge to capital account, see VALUA- Impropriety of charging abandoned property to capital accounts, Discussion of benefits arising from uniform system of accounting, p. 897. ACCOUNTS. Effect of inadequate accounting on annual depreciation allowance of telephone company, see RETURN, 42. ACCRUED DEPRECIATION. See DEPRECIATION. ADJOURNMENT. Refusal to grant adjournment as failure to regard reasonable average return, see ORDERS, 1. AFFAIR. Extension of credit as an "affair" of a public utility within meaning of New York General Corporation Law, see PUBLIC UTILITIES, 7. AMERICAN TELEPHONE AND TELEGRAPH COMPANY. Licensee contracts between American Telephone & Telegraph Company and subsidiary companies, see RETURN, 23, 24. AMORTIZATION. Of Commission expenses, see RETURN, 18. Of appraisal expenses, see Return, 19. Of losses and expenses, see RETURN, 45-51. Of expense of relining quenching cars, see RETURN, 47. Annotation on amortization of bond discount, p. 558. APPEAL AND REVIEW. I. In general, 1. II. Method of appeal, 2, 3. V. Grounds for reversal, 6, 7. a. In general, 6. b. Immaterial errors, 7. VI. Review of Commission orders generally, 8. VII. Conclusiveness of findings of Commission, 9, 10. a. In general, 9. b. Sufficiency of evidence to support findings, 10. I. In general. Review by certiorari, see CERTIORARI. Policy of state as to review of controversy within jurisdiction of Kansas Court of Industrial Relations, see MAndamus, 1. Decision of officers of public utility as to type of office building as not to be reviewed on appeal, see VALUATION, 61. Annotation on appeal and review, p. 408. 1. The right of appeal is purely statutory, and may be given or withheld by the legislature at its discretion. If given, it may be upon such conditions as the legislature deems proper. State v. Tri-State Teleph. & Teleg. Co. (Minn. Sup. Ct.) 404. II. Method of appeal. 2. There is no appeal from an order of the Court of Industrial Relations direct to this court by notice of appeal given under the Civil Code. Clay County Co-operative Teleph. Asso. v. Southwestern Bell Teleph. Co. (Kan. Sup. Ct.) 251. 3. Section 12 of the Act of 1920 (Laws 1920, ch. 29), provides a method for the review of orders made in the field of industrial relations only. Clay County Co-operative Teleph. Asso. v. Southwestern Bell Teleph. Co. (Kan. Sup. Ct.) 251. APPEAL AND REVIEW-continued. III. Parties on appeal. 4. One who was not a party in proceedings before the District of Columbia Public Utilities Commission, in which proceedings gas rates were fixed, cannot bring a proceeding in equity under paragraph 64 of the act creating the Commission to review the order of the Commission fixing rates. Hollis v. Kutz (D. C. Ct. App.) 343. 5. Under § 22, ch. 152, Gen. Laws 1915 (Gen. St. Supp. 1917, § 4623-22), giving the right of appeal from an order of the Railroad and Warehouse Commission to a party to the proceeding in which the order is made and to the Attorney General, the term "party" is used in the same sense as "party to an action." State v. Tri-State Teleph. & Teleg. Co. (Minn. Sup. Ct.) 404. IV. Jurisdiction of Commisisons. Discussion of scope of authority of Public Utilities Commission upon appeal over the subject of the relocation of street railway tracks, p. 341. V. Grounds for reversal. a. In general. 6. A judgment will not be reversed unless prejudicial error is shown; and hence a failure by the Public Service Commission to finally dismiss or sustain complaints filed with it cannot successfully be alleged as error, unless appellants were injured thereby. Greensburg v. Public Service Commission (Pa. Sup. Ct.) 667. b. Immaterial errors. 7. No reviewable error is committed by the master in refusing to permit cross-examination of company officials as to the reasonableness of a provision for sickness and superannuation of employees, although the discretion of the officers upon this question is open to review, where the only available proof as to unreasonableness would have been by showing that other companies made smaller allowances, and no offer of such proof was made. Consolidated Gas Co. v. Newton (U. S. Dist. Ct.) 483. VI. Review of Commission orders generally, 8. Chapter 29 of the Laws of the Special Session of 1920, abolishing the Public Utilities Commission, and creating the Court of Industrial Relations, gives the Court of Industrial Relations authority over two classes of subjects-regulation of public utilities, and regulation of industrial relations. On its public utilities side, the Court of Industrial Relations is simply the successor of the Public Utilities Commission, and orders made in the field of public utilities regulation are to APPEAL AND REVIEW-continued. be reviewed, as before, according to the Public Utilities Act. Clay County Co-operative Teleph. Asso. v. Southwestern Bell Teleph. Co. (Kan. Sup. Ct.) 251. VII. Conclusiveness of findings of Commission. a. In general, 9. Findings of fact by the Public Service Commission, based upon evidence to support them, generally will not be reviewed by this court. Charleston v. Public Service Commission (W. Va. Sup. Ct. App.) 823. b. Sufficiency of evidence to support findings. 10. An order of the Commission relative to the allowance for going concern value, which is not supported by any evidence in the record, should be set aside. Elizabethtown Gas Light Co. v. Public Utility Comrs. (N. J. Sup. Ct.) 1001. APPORTIONMENT. Jurisdiction of Virginia Commission over division of toll service Apportionment of cost as between state and interstate traffic, see Discussion of apportionment of salaries and expense of supplies at general office, as between gas and nongas business of gas utility, p. 515. Discussion of apportionment of gross earnings tax between gas and nongas business, p. 520. Explanation of basis of apportionment of equipment as between electric and heating departments of utility, p. 591. APPRAISAL. See RETURN, 19. APPRECIATION. Consideration of appreciation of property in valuation, see VALUA- ARBITRATION. Policy of Commission as to treatment of award of arbitrators of wages, see RETURN, 20. Effect of agreement as to arbitration for purchase of natural gas company upon right to discontinue, see SERVICE, 19. ARKANSAS. Power of Arkansas Commission to pass upon contract rates, see ARTICLES OF ASSOCIATION. Duty to allow reasonable return where charter of utility does ASSESSED VALUE. See TAXATION. Annotation on assessed value as measure of value, p. 460. ATTRACTION OF CAPITAL. See also CAPITAL. Interest rate as factor in determining reasonableness of return, Annotation on attraction of capital as a factor to be considered AUTOMOBILES. Application for permission to operate stage route, see CERTIF- Judgment of officers of corporation as to number of automobiles AVERAGE PRICES. Consideration of average prices in ascertainment of cost of repro- Annotation on use of average prices in determination of repro- AWARDS. Policy of Commission as to treatment of award of arbitrators BAD DEBTS. Allowance of reasonable amount for uncollectible accounts in oper- Annotation on bad debts as an item chargeable to operating ex- BAGGAGE. For baggage cars, see CARS. Refusal of Montana Commission to authorize increase in excess |