SEC. 8336. Commission may adopt rules and regulations to govern proceedings; confer with officers of other States or of the United States.

SEC. 9. The commission shall have power to adopt reasonable and proper rules and regulations to govern its proceedings, including the assessment and taxation of costs on any complaint provided for in section 33 hereof, and to regulate the mode and manner of all investigations, tests, audits, inspections, and hearings not specifically provided for herein. The commission may confer with officers of other States and officers of the United States on any matter pertaining to their official duties. (Laws 1911, ch. 238, sec. 9; May 22.)

SEC. 8337. Service required of common carriers and public utilities governed by this act; rates, joint rates, fares, tolls, charges; discriminatory or preferential rates declared void; establishment of joint rates, etc.

SEC. 10. Every common carrier and public utility governed by the provisions of this act shall be required to furnish reasonably efficient and sufficient service, joint service and facilities for the use of any and all products or services rendered, furnished, supplied or produced by such public utility or common carrier and to establish just and reasonable rates, joint rates, fares, tolls, charges and exactions and to make just and reasonable rules, classifications, and regulations; and every unjust or unreasonable discriminatory or unduly preferential rule or regulation, classification, rate, joint rate, fare, toll or charge demanded, exacted or received is prohibited and hereby declared to be unlawful and void, and the public utilities commission shall have the power, after notice and hearing of the interested parties, to require any common carriers and all public utilities governed by the provisions of this act to establish and maintain just and reasonable joint rates wherever the same are reasonably necessary to be put in, in order to maintain reasonably sufficient and efficient service from such public utilities and common carriers. (Laws 1911, ch. 238, sec. 10; May 22.)

SEC. 8338. Public utilities and common carriers to publish and file schedules, with commission; furnish commission with rules, regulations, contracts; commission to prescribe rules and regulations for printing and filing of schedules, tariffs.

SEC. 11. Every public utility and every common carrier doing business in Kansas, over which the public utilities commission have control, shall publish and file with the public utilities commission copies of all schedules of rates, joint rates, tolls, fares, charges, classifications and divisions of rates affecting Kansas traffic, either State or interstate, and shall furnish said commission with copies of all rules, regulations and contracts between common carriers or public utilities pertaining to any and all services to be rendered by such public utility or common carrier. The public utilities commission shall have power to prescribe reasonable rules and regulations regarding the printing and filing of all schedules, tariffs, and classifications of all rates, joint rates, tolls, fares, charges and all rules and regulations of such public utilities and common carriers. (Laws 1911, ch. 238, sec. 11; May 22.)

SEC. 8339. Common carrier or public utility not to charge a greater or less compensation than specified in schedules; exceptions where different rate may be charged.

SEC. 12. No common carrier or public utility governed by the provisions of this act shall, knowingly or wilfully, charge, demand, collect or receive a greater or less compensation for the same class of service performed by it within the State, or for any service in connection therewith, than is specified in the printed schedules or classifications, including schedules of joint rates; or demand, collect or recive any rate, joint rate, toll, fare or charge not specified

*

in such schedule or classification: Provided, That rates different from those specified in the printed schedule or classification of rates may be charged by any public utility, * by agreement with the customer, in cases of charity, emergency, festivity or public entertainment: Provided, That any utility governed by the provisions of this act may grant to the officers, employees and agents of such utilities free or reduced rates or service upon like terms and in the same manner as is now provided by law relating to common carriers. (Laws 1911, ch. 238, sec. 12; May 22.)

SEC. 8340. Duty of commission to investigate rates, joint rates, rules and regulations; substitution of reasonable for unreasonable preferential charges; commission may establish reasonable concentration, commodity, transit or other special rates.

SEC. 13. It shall be the duty of the commission, either upon complaint or upon its own initiative, to investigate all rates, joint rates, fares, tolls, charges and exactions, classifications or schedules of rates, or joint rates and rules and regulations, and if after full hearing and investigation the commission shall find that such rates, joint rates, fares, tolls, charges or exactions, classifications or schedules of rates or joint rates, or rules and regulations, are unjust, unreasonable, unjustly discriminatory or unduly preferential, the commission shall have power to fix and order substituted therefor such rate or rates, fares, tolls, charges, exactions, classifications or schedules of rates or joint rates and such rules and regulations as shall be just and reasonable. If upon any investigation it shall be found that any regulation, measurement, practice, act or service complained of is unjust, unreasonable, unreasonably inefficient, insufficient, unduly preferential, unjustly discriminatory, or otherwise in violation of any of the provisions of this act or of the orders of this commission, or if it be found that any service is inadequate or that any reasonable service can not be obtained, the commission shall have power to substitute therefor such other regulations, measurements, practices, service or acts, and to make such order respecting any such charges in such regulations, measurements, practices, service or acts as shall be just and reasonable. Whenever, in the judgment of the public utilities commission, public necessity and convenience require, the commission shall have power to establish just and reasonable concentration, commodity, transit or other special rates, charges or privileges, but all such rates, charges and privileges shall be open to all uses of a like kind of service under similar circumstances and conditions. (Laws 1911, ch. 238, sec. 13; May 22.)

SEC. 8345. Time when order, regulations, practices, fixed by commission shall be in effect; expiration of thirty days prima facie reasonable, unless changed by commission or court proceedings.

SEC. 18. All orders, regulations, practices, services, rates, fares, charges, classifications, tolls, and joint rates fixed by the commission shall be in force and effect on and after thirty days from the making thereof and expiration of thirty days after service aforesaid, shall be prima facie reasonable unless, or until, changed or modified by the commission or in pursuance of proceedings instituted in court as provided in this act. (Laws 1911, ch. 238, sec. 18; May 22.)

SEC. 8346. Findings, rates, joint rates, fares, regulations, practices, fixed and established by commission to be in full force and effect unless stayed.

SEC. 19. All findings, rates, Joint rates, fares, tolls, charges, rules, regulations, classifications, and schedules fixed and established by the public utilities commission shall be in full force and effect, and all regulations, practices, services,

and acts prescribed or required by the public utilities commission to be done or carried into effect unless otherwise found and determined or stayed by a court of competent jurisdiction as hereinafter provided. (Laws 1911, ch. 238, sec. 19; May 22.)

SEC. 8347. Change of rate, joint rate, toll, charge, classification, regulation, by public utility or common carrier; schedule of changes to be filed; change not made without consent of commission; when change to take effect; tariffs, schedules to be filed in every station, office or depot of such public utility or common carrier.

SEC. 20. Whenever any common carrier or public utility governed by the provisions of this act shall desire to make any change in any rate, joint rate, toll, charge, or classification or schedule of charges, or in any rule or regulation or practice pertaining to the service or rates of any such public utility or common carrier, such public utility or common carrier shall file with the public utilities commission, a schedule showing the changes desired to be made and put în force by such public utility or common carrier, and such changes shall be plainly indicated by proper reference marks in amendments or supplements to existing tariffs, schedules, or classifications, or in new issues thereof. No change shall be made in any rate, toll, charge, or classification or schedule of charges, joint rates, or in any rule or regulation or practice pertaining to the service or rates of any such public utility or common carrier, without the consent of the commission, and within thirty days after such changes have been authorized by said public utilities commission, then copies of all tariffs, schedules, and classifications, and all rules and regulations, shall be filed in every station, office, or depot of every such public utility and every common carrier in this State, for public inspection. (Laws 1911, ch. 238, sec. 20; May 22.)

SEC. 8350. Public utilities to furnish to commission accounts, reports, and information required by commission; matters to be shown in such accounts, reports, and information.

SEC. 23. Each public utility governed by the provisions of this act shall furnish to the commission, in such form and at such times as the commission shall require, such accounts, reports, and information as shown in itemized detail: (1) The depreciation per unit; (2) the salaries and wages, separately, per unit; (3) legal expenses per unit; (4) taxes and rentals, separately, per unit; (5) the quantity and value of material used per unit; (6) the receipts from residuals, by-products, services, or other sales, separately, per unit; (7) the total and net cost per unit; (8) the gross and net profit per unit; (9) the dividends and interest per unit; (10) surplus or reserve pêr unit; (11) the prices per unit paid by consumers; and, in addition, such other items, whether of a nature similar to those hereinbefore enumerated or otherwise, as the commission may prescribe in order to show completely and in Getail either the operation of the public utility or common carrier furnishing the unit of its product or service to the public. (Laws 1911, ch. 238, sec. 23; May 22.)

SEC. 8351. Common carriers and public utilities to make sworn annual reports to commission; time for filing such reports; matters to be shown in detail in such reports; other information required by commission; extension of time for filing report; forfeiture for failure to file such reports within time prescribed.

SEC. 24. Each common carrier and all public utilities governed by the provisions of this act now or hereafter authorized to do business in this State shall,

on or before the 15th day of September, 1912, and on or before the same day in each year thereafter, make and transmit to the public utilities commission, at its office in Topeka, Kansas, a full and true statement, under oath, of the proper officers of such corporation, of the affairs of such public utility or common carrier, for the period ending on the 30th day of June preceding. Such annual reports shall show in detail the amount of the capital stock issued, the amounts paid therefor, and the manner of payment for same; the dividends paid; the surplus fund, if any, and the number of stockholders; the funded and floating debts, and the interest paid thereon; the cost and value of the carrier's property, franchises, and equipment; the number of employees and the salaries paid each class, the accidents to passengers, employees, and other persons, and the causes thereof; the amounts expended for improvements each year, how expended, and the character of such improvements; the earnings and receipts from each branch of the business and from all sources; the operating and other expenses; the balance of profit and loss, and a complete exhibit of the financial operations of such common carrier and public utility, each year, including an annual balance sheet. Such report shall also contain such information in relation to rates, and regulations concerning fares, freights, agreemets, arrangements, and contracts affecting the same, as the commission may require. Said detailed reports shall contain all the required statistics for the period of twelve months, ending on the 30th day of June of each year, and shall be made under oath, and filed with the commission at Topeka, on or before the 15th day of September then next following, unless an additional time shall be granted in any case by the commissioners; and if any carrier, person, or corporation subject to the provisions of this act shall fail to make and file such annual reports within the time above specified, or within the time extended by the commission for making and filing the same, such party shall forfeit to the State of Kansas the sum of one hundred dollars for each and every day it shall continue to be in default with respect thereto. (Laws 1911, ch. 238, sec. 24; May 22.)

SEC. 8359. Common carrier or public utility not to transact business in this State until certificate obtained from commission permitting transaction of such business; section not applicable to common carrier or public utility transacting business when act took effect.

SEC. 31. No common carrier or public utility governed by the provisions of this act shall transact business in the State of Kansas until it shall have obtained a certificate from the public utilities commission that public convenience will be promoted by the transaction of said business and permitting said applicants to transact the business of a common carrier or public utility in this State. This section shall not apply to any common carrier or public utility governed by the provisions of this act now transacting business in this State. (Laws 1911, ch. 238, sec. 31; May 22.)

SEC. 8371. Public utilities commission may apply to Interstate Commerce Commission for relief from interstate rates, joint rates, fares, which are unreasonable, discriminatory, preferential, etc.

SEC. 43. If any interstate rate, joint rate, fare, toll, charge, rule, or regulation, classification, or schedule of rates, joint rates, fares, or tolls, is found to be unjust, unreasonable, excessive, unjustly discriminatory, or unduly preferential, or in violation of, the interstate commerce law, or in conflict with the rules, orders, or regulations of the Interstate Commerce Commission, the public utilities 24918-21-9

commission may apply by petition or other proper method to the Interstate Commerce Commission for relief. (Laws 1911, ch. 238, sec. 43; May 22.)

AN ACT relating to assessment and taxation of oil and gas properties.

Be it enacted, etc.:

SEC. 1. That for the purpose of valuation and taxation all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together with all casing, tubing, or other material therein, and all other equipment and material used in operating the oil or gas wells are hereby declared to be personal property and shall be assessed and taxed as such.

SEC. 2. That in valuing for taxation, oil or gas properties consisting of one or more leases and oil or gas wells, there shall, in addition to the value of all oil or gas well material in or upon the leasehold properties, be made such valuation of the oil or gas wells as would make a reasonable and fair value of the whole property: Provided, That such portion of the valuation of the oil or gas wells as represents the lessor's interest, or royalty interest, therein shall be assessed to the owner thereof and the remaining portion or working interest therein shall be assessed to the owner of the lease, together with the other property assessed in connection therewith.

SEC. 3. That in determining the value of oil and gas wells or properties the assessor shall take into consideration the age of the wells, the quality of oil or gas being produced therefrom, the nearness of the wells to market, the cost of operation, the character, extent and permanency of the market, the probable life of the wells, the quantity of oil or gas produced from the wells, the number of wells being operated, and such other facts as may be known by the assessor to affect the value of the property.

SEC. 4. When any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas shall refuse or neglect to make and deliver to the county assessor of every county wherein the property to be assessed is located, a full and complete statement relative to said property as required by blank forms prepared for the purpose by the tax commission to elicit the information necessary to fix the valuation of the property as herein provided, such assessor shall list the property and shall from any information obtainable assess the same at its full value.

SEC. 5. That the assessor at any time shall have the right and power to examine the books and accounts of any person, company or association owning oil and gas leases or engaged in operating for oil and gas in order to verify the statement made by such person, company or association, and if from such examination or other information he finds such statement or any material part thereof wilfully false he must assess the property in the same manner as if no statement had been made and delivered.

SEC. 6. The statement required herein shall be made under oath and any person knowingly or wilfully swearing to any false statement contained there