Webster, Va., from Pocahontas group, W. Va. Bituminous coal, 325 (328). Wellsford, Kans., to Liberal, Kans., transited and reshipped to New Mexico. Wesco Siding, N. C., from Charleston, S. C. Liquid asphalt, 293. Western classification territory. Printed paper forms; classification, 42. Western classification territory from North Tonawanda, N. Y. Synthetic resin or gum compounds or synthetic resin or gum; classification, 55 (57). Western district. Edible livestock, 611. Western Pacific Mole, Calif., from and to Washington and Oregon. Class and commodity rates; fourth section, 273 (285). Western-slope district, Colo., to various points. Apples, peaches, and pears, 233. Western trunk-line territory. Peanut butter and other commodities; mixed carloads, 503. Western trunk-line territory from Davenport, Iowa, originating at Chicago, Ill., Kokomo, Ind., or Pittsburgh, Pa. Wire; transit, 583 (586). Western trunk-line territory from Florida. Strawberries, 520 (549). Western trunk-line territory from Goodhope (Norco), New Orleans, and Baton Rouge, La., and East St. Louis, Ill. Various commodities, 61. Western trunk-line territory from western-slope district, Colo. Apples, peaches, and pears, 233 (237). West Havana, Ill., from La Grange and Reading, Mo. Sand and gravel, 465 (472). West Hopkinton, N. H., to Montello, Campello, Randolph, and Weymouth. Mass. Paper box board, 413. West Virginia from Falling Spring, Va. Ground limestone; fourth section, 227. West Virginia from Goodhope (Norco), New Orleans, and Baton Rouge, La. Various commodities, 61 (62). West Virginia to Virginia. Bituminous coal, 325. Westwego, La. Demurrage on coastwise and export traffic, 704. Westwego Elevators, La. Demurrage on coastwise and export traffic, 704. Wichita, Kans., from Fayetteville, Ark. Rough lumber, 49. Wichita, Kans., from Grand Junction, Colo. Apples, peaches, and pears, 233 (237). Wichita, Kans., to Los Angeles, Calif. Hogs, 735. Wichita, Kans., to Neenah and Menasha, Wis., and Watervliet, Plainwell, and Otsego, Mich. Scrap paper, 32. Wichita, Kans., to Pando, Colo. Gasoline, 737. Wichita, Kans., to southeastern and Carolina territories. Horses and mules; combination rule, 134. Wilder, Kans., to Texas, and Clovis, N. Mex. Potatoes, cabbage, and tomatoes, 510. Williamson, W. Va., to Virginia. Bituminous coal, 325 Williamstown, Kans., to Texas, and Clovis, N. Mex. tomatoes, 510. Wilmington, Calif., from and to Washington and Oregon. rates; fourth section, 273 (285). (327). Potatoes, cabbage, and Class and commodity Wilson, N. C., to Charleston, S. C., via August, Ga. Cotton, 513 (517). Sand and gravel, 465 (472). Winston, Fla., from Bessemer, Ala. Reinforcing steel; misrouting, 581. Winter Garden, Fla., to Atlanta, Ga., transited and reshipped to Tennessee, Kentucky, Ohio, Indiana, Illinois, and Wisconsin. Citrus fruits; packing-intransit, 198. Winter Garden, Fla., to northern destinations. Strawberries, 520 (522). Wisconsin from Atlanta, Ga., originating in Florida. Citrus fruits; packing-intransit, 198. Wisconsin from East St. Louis, Ill. Various commodities, 61 (62). Wisconsin from Grand Junction and western-slope district, Colo. Apples, peaches, and pears, 233 (235). Wisconsin from Indiana. Sewer pipe and wall coping; commodity rates, 205. Wisconsin to Peshtigo, Wis. Pulpwood, 691. Woodville, Ill., from La Grange and Reading, Mo. Sand and gravel, 465 (472). Wyoming from East St. Louis, Ill. Various commodities, 61 (62). Wyoming to Los Angeles, Calif. Sheep; weight, 433. Wyoming to Los Angeles, Calif., and contiguous points. Hogs, 611 (642). Wyoming from Oklahoma, Kansas, Missouri, and Texas. Petroleum products, 401. Wyoming from western-slope district, Colo. Apples, peaches, and pears, 233 (240). Wytheville, Va., from Pocahontas group, W. Va. Bituminous coal, 325 (328). Yakima, Wash., to Forth Worth, Tex., transited and reshipped to Longview, Tex. Apples; transit, 153 (155). Yankton, S. Dak., from western-slope district, Colo. 233 (239). Apples, peaches, and pears, Structural iron and steel, 295. Reinforcing steel; misrouting, 581. Yates City, Ill., from La Grange and Reading, Mo. Sand and gravel, 465 (472). Strawberries, 520 (522). INDEX DIGEST [Numbers in parentheses following citations indicate pages on which subjects are considered.] ABSORPTION OF CHARGES. Switching Charges: See also SWITCHING. Southern Creosoting Industries v. Alabama Great Southern R. Co., 77. ACCOUNTS. See also ADDITIONS AND BETTERMENTS. In accounting for retirement of gondola cars, charges to operating expenses and accrued depreciation reserve were properly based on original cost or ledger value of the retired units. Accounting for Rebuilding Freight Cars by Chesapeake & O. Ry. Co., 382. Test for differentiating between expense and investment in accounting for rebuilding of freight cars is dependent upon nature of the operation rather than its cost as related to the value of the renewed unit. Id. (391-392). Theory that the cost of new units of equipment is chargeable to operating expense if they do not increase the productivity of the property or decrease the cost of its operation applied to accounting for wasting enterprises and not to the rebuilding of freight cars. Id. (394). The individual car is the prescribed accounting unit under the accounting classification and collective identity between the entire number of inshopped and outshopped cars, or possibly between the respective lots, did not indicate that outshopped cars were repairs rather than additions. Id. (394). Where work on gondola cars resulted in delivery of an equal number of cars with new bodies mounted upon trucks consisting of reusable parts, together with necessary new and secondhand parts, inshopped cars were retired and outshopped cars were additions and should have been accounted for as such and not as repairs. Finding in 153 I. C. C. 9, affirmed. Id. (396). ADDITIONS AND BETTERMENTS. See also ACCOUNTS. A car is not repaired unless it is identifiable with one that existed before the repairs were applied. Where inshopped cars no longer existed and outshopped cars were essentially the product of construction in which both manufacturing and assembling processes were employed, the outshopped cars constituted additions. Accounting for Rebuilding Freight Cars by Chesapeake & O. Ry. Co., 382 (394). The individual car is the prescribed accounting unit under the accounting classification and collective identity between the entire number of inshopped and outshopped cars, or possibly between the respective lots, did not indicate that outshopped cars were repairs rather than additions. Id. (394). Where work on gondola cars resulted in delivery of an equal number of cars with new bodies mounted upon trucks consisting of reusable parts, together with necessary new and secondhand parts, inshopped cars were retired and outshopped cars were additions and should have been accounted for as such and not as repairs. Finding in 153 I. C. C. 9, affirmed. Id. (396). ADJACENT FOREIGN COUNTRY. Canada: The following cases involved traffic to, from, or through Canada: Transit Weights on Hay in C. F. A. Territory, 109; Storage in Transit at New Haven, Conn., 209; Storage at New London and Thamesville, Conn., 213; Chamber of Commerce of Grand Junction, Colo., Inc., v. Aberdeen & R. R. Co., 233; Dominion Textile Co., Ltd., v. Missouri & N. A. Ry. Co., 491. ADJUSTMENTS AND RELATIONSHIPS. See PREFERENCE UDICE; REASONABLENESS (RATES, FARES, AND CHARGES). AGENTS. AND PREJ Agent performing service for carrier under contract does so subject to interstate commerce and related acts, including Elkins Act. The agent may not give to any shipper a favor or advantage not publicly offered to all shippers by the published tariffs. Storage in Transit at New Haven, Conn., 209 (211). AGGREGATE OF INTERMEDIATES. Joint rates on lumber from Albuquerque, N. Mex., to eastern destinations were not unreasonable or unduly prejudicial in comparison with lower combination rates from El Paso, Tex., subsequently established from Albuquerque. Geo. E. Breece Lbr. Co. v. Atchison, T. & S. F. Ry. Co., 125. Charges on billets from Manchester and Summitville, Tenn., to Chattanooga, Tenn., switched to complainant's plant at Boyce, Tenn., did not exceed aggregate of intermediates, consisting of local mileage rates plus switching charge between Boyce and Chattanooga. Mileage scale did not apply where specific rate was published and rate to Chattanooga was maintained to Boyce. N. C. Blanchard Co. v. Nashville, C. & St. L. Ry., 172 (173). Rate applicable on grapefruit from New York, N. Y., to Shreveport, La., by water and rail, found unreasonable. Rate was published subject to rule 56 of tariff circular and lower combination was available. Reparation awarded. Shreveport Chamber of Commerce v. Clyde S. S. Co., 725. ALTERNATIVE RATES AND MINIMA. Alternative rates and minima sought on scrap paper from Southwestern points were not warranted. Grimes & Friedman v. Belt Ry. Co. of Chicago, 32. Alternative rates for heavy-loading freight give an advantage, perhaps an undue advantage, to those who can ship and receive exceptionally large consignments over those who can not. Armour & Co. v. Atchison, T. & S. F. Ry. Co., 379 (380). ANALOGY. Fresh unfrozen strawberries packed in sugar in own juice were not entitled by analogy to fourth-class rating named on fresh fruit, cold pack, since classification specifically provided that third-class rating on "Berries, n. o. i. b. n.," would apply on "fresh berries in water or in their own juice, or sugared for preservation during transit but not frozen." J. Hungerford Smith Co. v. Pennsylvania R. Co., 681 (682). ANY QUANTITY. Rates: Cases listed involved any-quantity rates: Cotton: Dominion Textile Co., Ltd., v. Missouri & N. A. Ry. Co., 491. Tobacco, unmanufactured, in hogsheads, tierces, or cases: Unmanufactured Tobacco in the South, 479. ARBITRARIES. ASSIGNMENTS. See DIFFERENTIALS IN RATES AND ROUTES. In absence of objection, testimony by partner that partnership rights, subsequent to movement of shipments, had been transferred to a corporation, together with testimony of pendente lite assignment of partnership assets to the corporation, established fact of assignment. Froeber-Norfleet, Inc., v. Southern Ry. Co., 364 (365). |