INDEX. ABANDONMENT OF SERVICE. Abandonment and discontinuance of service, see SERVICE, 7–12. ABNORMAL ECONOMIC CONDITIONS. Abnormal conditions requiring emergency relief, see RETURN, 57-61. ABNORMAL PRICES. Period of prices considered in determining the reasonableness of operating expenses of a gas company, see RETURN, 25. ACCIDENTS. Grounds for ordering the elimination of a dangerous crossing, see ACCOUNTING. Placing the burden of proving that capital investment exceeds the amount shown by fixed capital account, see VALUATION, 5. Annotation on accounting, p. 608. Annotation on power of Commission over accounting, p. 603. 1. Under a correct accounting procedure, items of labor expense should be divided between the accounts of construction, maintenance, and depreciation. Re Union Teleph. Co. (N. H.) 598. ACCOUNTS. Generally, see ACCOUNTING. Uncollectible accounts as an operating expense, see RETURN, 18. ACCRUED DEPRECIATION. See generally, DEPRECIATION. Elements considered in determining value of an electric utility, see Consideration of accrued depreciation in a valuation proceeding, see ACQUISITION. Acquisition of a public utility, see EMINENT DOMAIN. Jurisdiction of the Pennsylvania Commission over the application of a municipality for the acquisition of a water utility, see MUNICIPAL PLANTS, 3. ACTIONS. Removal of actions to a Federal court, see CONSTITUTIONAL LAW, 2. ACTIONS-continued. Removal of actions to a Federal court, see COURTS, 3. Action involving the validity of an order purported to have been made A judgment dismissing action for lack of proof as res judicata, see ADDITIONS. See BETTERMENTS. ADEQUACY OF SERVICE. See also SERVICE, 4, 5. Adequacy of service as an element to be considered in determining reasonableness of return, see RETURN, 38-41. ADMINISTRATION. Interference by a court with the regulatory and administrative work of a Commission, see COURTS, 2. ADVANTAGES. Advantages of location as an element to be considered in fixing rates, see RATES, 27. AMERICAN TELEPHONE AND TELEGRAPH COMPANY.. Licensee contract between American Telephone & Telegraph Company and subsidiary company, see RETURN. AMORTIZATION. Amortization generally, see DEPRECIATION. Amortization of unusual increases in operating expenses, see RETURN, 20. ANNUAL DEPRECIATION. See DEPRECIATION, ANTAGONISM. Local antagonism to a telephone company as a ground for admitting competition, see MONOPOLY AND COMPETITION, 2. APPEAL AND REVIEW. 1. Questions open on appeal, 1, 2. II. Conclusiveness of findings of courts, 3, 4. III. Conclusiveness of findings of Commissions, 5–7. IV. Conclusiveness of findings of governor, 8. V. Procedure on appeal, 9. Delegation of improper discretionary powers to a local board, see CONSTI TUTIONAL LAW, 9. Lack of jurisdiction as a ground for holding a judgment invalid, see JUDG MENT, 1. APPEAL AND REVIEW-continued. 1. Questions open on appeal. 1. A court should refuse to act when without jurisdiction, although the question of jurisdiction was not raised at the hearing. Winner Milling Co. v. Chicago & N. W. R. Co. (S. D. Sup. Ct.) 702. 2. Evidence not objected to at a Commission hearing, cannot be objected to on appeal. State ex rel. Seattle v. Public Service Commission (Wash. Sup. Ct.) 443. II. Conclusiveness of findings of courts. 3. A decision of a trial court should be accepted by an appellate court as correct, so far as it depends upon the weight of evidence from which the trial court might properly reach such decision. Washington v. Public Service Commission (Ind. Sup. Ct.) 459. 4. On appeal to the United States Supreme Court, it must be presumed that the decision of the Supreme Court was based upon a consideration of all pertinent points in the case. Vandalia R. Co. v. Schnull & Co. (U. S. Sup. Ct.) 507. III. Conclusiveness of findings of Commissions. 5. Where there was evidence before a Commission which might justify the Commission in holding that a person was engaged in the public utility business, an order based upon such holding should be sustained. Van Hocsear v. Railroad Commission (Cal. Sup. Ct.) 447. 6. A Commission finding based upon sufficient evidence should not be reversed, although the Commission considered the report of its engineer made after the hearing in addition to the other evidence. State ex ret. Seattle v. Public Service Commission (Wash. Sup. Ct.) 443. 7. So long as a Commission acts within its powers, its findings, when supported by substantial evidence, will not be disturbed by the courts in the ab-ence of a showing of capriciousness or arbitrary action. State ex rel. Seattle v. Public Service Commission (Wash. Sup. Ct.) 443. IV. Conclusiveness of findings of governor. 8. The conclusion of the New Jersey governor that a public utility Commissioner has been guilty of neglect of duty and misconduct in office coupled with his statement that because thereof he removed the appellant from office, carries with it by necessary implication a finding that the neglect of duty and misconduct in office disclosed by the proofs taken on the hearing were of a character which justified the governor's action. McCran v. Gaui (N. J. Err. & App.) 261. V. Procedure on appeal. Appeal from orders of the Commission directly to the supreme court, see CONTITUTIONAL LAW, 3. Prohibition as the proper remedy to review action of inferior tribunal assuming to exercise judicial power not granted by law, see PROHIBITION, 1. 9. When a Public Service Commission dismisses a proceeding before it APPEAL AND REVIEW-continued. upon grounds not justified, a court will not, in advance of the final decision APPORTIONMENT. Apportionment of the cost of changing a railroad crossing, see CROSS- Apportionment of gas bills after a rate change, see RATES, 4. Apportionment of the cost of operation of a telephone exchange and Allocation of the cost of a steam plant used as a reserve unit, see VAL- 1. The Virginia Commission charged to the light and power division of APPRECIATION. Inconsistency of allowing appreciation without making deduction for ARREARAGES. Liability for arrearages of former owners, see PAYMENT, 7, AUTO BUSSES. See AUTOMOBILES. AUTOMATIC TELEPHONES. Automatic telephone equipment as an improvement in telephone service, AUTOMOBILES. Establishment of an automobile service within a municipality see CEB- Necessity for an auto bus line transporting passengers across the Penn- Jitney or auto bus transportation crossing a state line as subject to Protection of the investment of an established railway from competi- AUTOMOBILES-continued. Operation of an auto bus line on a schedule not interfering with business of an established competitor, see MONOPOLY AND COMPETITION, 6. BAD DEBTS. Bad debts and back wages as an operating expense, see RETURN, 18. BANKRUPTCY. Rate suspension order allowed to expire where corporate bankruptcy and abandonment of service were imminent, see RATES, 1. BASIS. Basis upon which return is to be computed, see RETURN, 1-5. BENEFITS. Discriminatory franchise giving special benefit to a city, see Dis- Public to benefit by reason of the fact that it had loaned its water BETTERMENTS. Expenditures from renewal and replacement reserve, see DEPRECIATION, 2. Power of Oklahoma Commission to increase rates for the purpose of creating a special fund for additions, see RATES, 8. Security issues to secure funds to pay for an indebtedness for improvements, additions, and extensions, see SECURITY ISSUES, 7. Necessity for a street railway to meet expenses to keep pace with public improvements, see STREET RAILWAYS, 1. BONDS. See also SECURITY ISSUES. Liberty bonds treated as liquid assets, see VALUATION, 25. BOOK VALUE OR COST. Book cost as a measure of value, see VALUATION, 3, 13. BUILDINGS. Yearly rental of office buildings used by water company, as an operating expense, see RETURN, 30. BURDEN OF PROOF. Burden of proof as to reasonableness of rates, see RATES, 28. Placing the burden of proving that capital investment exceeds the amount shown by fixed capital account, see VALUATION, 5. |