Electric railways—Continued

overhead charges, New York Public Service Commission, 2d
District...

overhead charges, St. Louis Public Service Commission.
overhead charges, Washington Railroad Commission.
pavements..

physical depreciation

PAGE

264-265
.247-248

235

172-174

.333-334, 341, 346-351, 354-355

present worth method applied to system as a whole.. .340-341
rate of return..
653-654, 681-682, 684-685, 711
reproduction cost affected by cost of hypothetical buildings. . 141-143
solidification, Washington Railroad Commission.

312

728-732

288-289, 303

.389-390

Electricity plant:

annual depreciation allowance 406-407, 409-412, 423-424, 427-

appreciation in land value

bond discount.

428, 436-437
111-112, 119–123
284-285

Wisconsin Railroad Commission rule 520-522, 524–531, 533,

overhead charges:

Columbus rate case.

75

30-31

582-583, 588-589
593-594

385-387, 388, 399-400

507

451-452, 454-456
.468-470, 492-495

541-542, 544-545, 546, 547

220-221

New York Public Service Commission, 1st District . .258-259,262
St. Louis Public Service Commission 244-245, 247-248, 257-

rate of return......659-660, 661–662, 683–684, 690–691, 696–700,

238, 246, 256-257

152-153

335-337

305-306

186-187

2

SIN RAILROAD COMMISSION rule

see also ACTUAL cost; Going CONCERN; GOING CONCERN, WISCON-

reasonableness of rates dependent on

recent decisions. . . .

reproduction cost basis.

reproduction-cost-less-depreciation basis.

reproduction-cost-new basis for...

San Diego water rate cases.

San Joaquin irrigation case.

Smyth v. Ames case.

Spring Valley water rate cases.
trend of decisions...

Union Pacific Railway cases.
see also VALUE

Farrington, District Judge:

annual depreciation allowance.

elements of fair value..

equally efficient plant.

franchise value in rate case.

going concern:

as created income.

in rate cases

theory..

Wisconsin Railroad Commission rule.

448

.649-650, 708-709

.26-29
.714, 718

39

442

.32-34, 621

207-208

22-23, 26-28

29

24-26

.28-29, 35-37

37-38

19-21

430

35-37

.75-76

615-616, 617-618

515-516

.483-485

557

549

Maine Supreme Court, water plant

583-588

Massachusetts Supreme Court, water plant

Monongahela Navigation Company v. United States

New York water plant condemnation

579-580

575-578

573-575

Pennsylvania Supreme Court.

.572-573, 589–590

rules for appraisers in Maine condemnation cases.
summary.

583-588, 716, 718

590-591

unexpired franchise value

580-582

Wisconsin Railroad Commission, electricity plant

588-589

San Francisco water rate case.

Franchise value in rate cases-Continued
Consolidated Gas Case-Continued:

permanent injunction granted
preliminary injunction

report of special master

summary.

dependent on earning power

going concern

Iowa Supreme Court, Cedar Rapids gas case.

Lincoln, Neb., gas rate case

Louisville telephone rate case

lucrative contract, valuation excluded

methods of appraisal.

Missouri Supreme Court, telephone case

New York Public Service Commission, 1st District

no specific value assigned

Savannah street railway fare case

PAGE

598-606

.595-596

596-598

609-612

489

.471, 473–474, 478, 479, 483

627

.612-613

620-621

623-625

596-598

621-622

623-625

593-594

.592-593, 615-618

623

Stanislaus County, Cal., water rate case

.622-623

investments in unsuccessful experiments excluded

Milwaukee street railway fare case

past losses due to supersession