The term "wharfinger," when used in this Act, includes every corporation, not municipal, or person, their lessees, trustees, or receivers appointed by any court whatsoever, owning, controlling, operating or managing any dock, wharf, or structure used by vessels or other water. craft in connection with or to facilitate the receipt or discharge of freight or passengers within this State.

The term "service," when used in this Act, is used in its broadest and most inclusive sense, and includes not only the use or accommodation afforded consumers or patrons, but also any product or commodity furnished by any public utility and the plant, equipment, apparatus, appliances, property and facilities employed by, or in connection with, any public utility in performing any service or in furnishing any product or commodity and devoted to the purposes in which such public utility is engaged and to the use and accomodation of the public.

The term "rate," when used in this Act, includes every individual or joint rate, fare, toll, charge, rental or other compensation of any public utility or any two or more such individual or joint rates, fares, tolls, charges, rentals or other compensations of any public utility or any schedule or tariff thereof, and any rule, regulation, charge, practice or contract relating thereto.

The term "city council," when used in this Act, includes the mayor and commissioners of cities which have adopted the Commission form of municipal government and the council of all other cities and villages.

The term "city," when used in this Act includes all villages.

NOTE. The Commission has jurisdiction over cold storage warehouses. Public Utilities Comm. v. Monarch Refrigerating Co., 267 Ill. 528.

State

A mutual telephone association is a public utility, even though it does not operate for profit, if its service is open, so far as its business extends, to anyone who is willing to become a member. State Public Utilities Comm. ex rel. Noble Telegraph. Co. v. Noble Mutual Teleph. Co. et al. 268 Ill. 411; State Public Utilities Comm. ex rel. Pike County Teleph. Co. v. Noble et al., 275 Ill. 121; Evansville Teleph. Co. v. Okaw Valley Mut. Teleph. Ass'n. IV I. P. U. C. 128, P. Ú. R. 1917-D 730, revd. 282 Ill. 336 on the ground that since the charter of the association limits its powers to the operation of the telephone system for its members only it has no right to serve the public and no right to engage in a public utility business, and the fact that the association actually does serve the public does not bring it within the Act. (To this effect see also State Public Utilities Comm. ex rel. Macon County Teleph. Co. v. Bethany Mutual Teleph. Ass'n., 270 Ill. 183.); Village of La Prairie v. Shilo Teleph. Co. et al., IV I. P. U. C. 135; Public Utilities Comm. v. Edwards Co. Independent Teleph. Ass'n., V I. P. U. C. 1160; See also Buncombe Teleph. Co. v. McGinnis 268 Ill. 504.

"The question whether a person or corporation is operating a public utility is determined not by what business it is authorized by its charter to transact, but by the character of the business which it in fact and practice does transact. Re Whitehall Ry. Co., V I. P. U. C. 589; but see Okaw Valley and Bethany Mutual cases (282 Ill. 336 and 170 Ill. 183) cited above.

An individual operating a rural telephone system open to public use is within the provisions of section 10 of the Act. 4-C Teleph. Co. v. Helmer, IV I. P. U. C. 125, P. U. R. 1917-D 197.

A non-operating telegraph company may be a public utility within the meaning of the Act. State Public Utilities Comm. v. Western Union Teleph. Co., III I. P. U. C. 77. P. U. R. 1916-E 432.

Taxi-cabs have been held not to be within the provisions of the Act. Newcomb v. Yellow Cab. Co., III I. P. U. C. 69, P. U. R. 1916-B 983; Hughes et al. v. Atlas Co., III I. P. U. C. 71.

Jitney buses plying between regular termini over fixed routes have been held public utilities. Tri City Ry. Co. v. Dietz. III I. P. U. C. 72; Quincy R. Co. v. Snyder et al., III I. P. U. C. 76 but see Re Auto Transportation Co., VI I. P. U. C. 382 in which the Commission held that it has no jurisdiction over motor vehicles operating outside incorporated cities, villages or unincorporated towns.

The Commission has taken jurisdiction over motor buses. Re Chicago Stage Co., V I. P. U. C. 166.

The Commission has jurisdiction over motor freight distributing companies. Re Chicago & Interurban Trac. Co., III I. P. U. C. 81, P. U. R. 1916-E 761; Re Interurban Motor Despatch, VI I. P. U. C. 216.

The Commission has jurisdiction over a stock yards company operating a railway. St. Louis National S. Y. v. Illinois R. Co. et al., IV I. P. U. C. 139.

An elevator operated in connection with the private business of buying and selling grain, and not open for public use is not a public utility. Re Winchester Farmers Elevator & Mercantile Co., V I. P. U. C. 569, P. U. R. 1918-E 849.

Team tracks, terminals and spur tracks are within the terms of the Act. Moline Sand Co. v. Chicago Burlington & Quincy R. Co., IV I. P. U. C. 100; Turns Coal Co. v. Louisville & Nashville R. Co., IV I. P. U. C. 103; Paul Kuhn & Co. v. Louisville & Co. v. Cleveland, Cincinnati, Chicago & St. Louis R. Co., V I. P. U. C.

251.

A switching railway is within the terms of the Public Utilities Act. Re Springfield Terminal Ry. Co., V I. P. U. C. 805; E. St. Louis, C. & W. R. Co. v. Pittsburgh, C. C. & St. Louis R. Co., V I. P. U. C. 420, P. U. R. 1918-E 654.

The Commission has exercised jurisdiction over an oil pipe line company. Illinois Pipe Line Co., VI I. P. U. C. 232.

Re

A corporation which renders water service to a municipality and a steam railroad operating therein, but to no other consumers, is a public utility within the meaning of the Act. Re Central Illinois Public Service Co., VI I. P. U. C. 288.

ARTICLE II.

REPORTS AND ACCOUNTS.

11. Accounts, Uniform System of.

§ 11. The Commission shall have power to establish a uniform system of accounts to be kept by public utilities or to classify public utilities and to establish a uniform system of accounts for each class and to prescribe the manner in which such accounts shall be kept. It may also, in its discretion, prescribe the forms of accounts to be kept by public utilities, including records of service, as well as accounts of earnings and expenses, and any other forms, records and memoranda which in the judgment of the Commission may be necessary to carry out any of the provisions of this Act. The system of accounts established by the Commission and the forms of accounts prescribed by it shall not be inconsistent, in the case of corporations subject to the provisions of the Act of Congress entitled, "An Act to regulate commerce," approved February fourth, eighteen hundred and eighty-seven, and the Acts amenatory thereof and supplementary thereto, with the systems and forms from time to time established for such corporations by the Interstate Commerce Commission, but nothing herein contained shall effect the power of the Commission to prescribe forms of accounts, for such corporations, with the approval of the Interstate Commerce Commission, covering information in addition to that required by the Interstate Commerce Commission. Where the Commission has prescribed the forms of accounts to be kept by any public utility for any of its business, it shall thereafter be unlawful for such public utility to keep any accounts for such business other than those prescribed or approved by the Commission, or those prescribed by or under the authority of any other state or of the United States.

The Commission may, from time to time, altar, amend or repeal, in whole or in part, any uniform system of accounts, or the forms and manner of keeping accounts.

NOTE. Re Lena Electric Light & Power Co. V I. P. U. C. 237, P. U. R. 1918-C 986; Re Johnson County Mut. Teleph. Co., III I. P. U. C. 297; See General Orders Nos. 51-54, VI I. P. U. C. 291 and note, and General Orders Nos. 15 & 16.

12. Other Than Public Utility Business.

12. The Commission may require every public utility engaged directly or indirectly in any other than a public utility business, as defined by law, to keep separately in like manner and form the accounts.

of all such other business, and the Commission may provide for the examination and inspection of the books, accounts, papers and records of such other business, in so far as may be necessary to enforce any provision of this Act. The Commission shall have power to inquire as to and prescribe the apportionment of capitalization, earnings, debts and expenses fairly and justly to be awarded to or borne by the ownership, operation, management or control of such public utility as distinguished from such other business.

NOTE.-Each of the several general orders of the Commission prescribing uniform systems of acounts for the divers types of utilities contain the following provision:

"Every utility, or owner or operator of such utility, conducting a business other than public utility business in connection with the operaton of the public utility undertaking must keep records showing fully the details of such other business. The records must be so kept that the records pertaining to the utility business may be readily separated from those pertaining to other business, in order that the cost of rendering the utility service, the revenue derived therefrom and the rate of return upon the capital invested in property used in rendering such utility service may be readily ascertained."

13. Forms of Accounts.

§ 13. Such systems of accounts shall provide for forms showing all sources of income, the amounts due and received from each source and the amounts expended and due for each purpose, distinguishing clearly all payments for operating expenses from those for new construction, extensions and additions; and for balance sheets showing assets and liabilities and various forms of proprietary interest.

NOTE. See General Orders Nos 51-54, VI I. P. U. C. 291 and note. General Order No. 54 provides that:

"The accounts, rules, definitions and instructions herein set forth comprise a system of accounts and records prescribed by the Commission for the use of all public heating utilities within its jurisdiction. All such utilities are required to keep their books of account and subsidiary records in conformity with this system.

"The records of heating utilities shall be kept with sufficient detail to show fully all facts pertaining to the entries made in the prescribed accounts. The entries in the general books, when full information is not recorded, must contain references which unmistakably identify the particular records in which the full details of such entries are shown. All records must be filed so as to be readily accessible for examination by representatives of the Commission.

"All records, financial papers, books, vouchers and documents pertaining to any or all utility's property or its corporate or financial affairs (except certificates representing retired and cancelled security issues or other papers the destruction of which may be authorized by order of the Commission) must be permanently preserved. All other original records must be preserved pending the issuance of such further order as the Commission shall make in the premises.

"Every heating utility, or owner or operator of such utility, conducting a business other than public utility business in connection with the operation of the public utility undertaking must keep records showing fully the details of such other business. The records must be so kept that the records pertaining to the utility business may be readily separated from those pertaining to other business, in order that the cost of rendering the heating utility service, the revenue derived therefrom and the rate of return upon the capital invested in property used in rendering such utility service may be readily ascertained."

Each of the other general orders mentioned contains similar provisions. 14. Depreciation Accounts.

14. The Commission shall have power, after hearing, to require any or all public utilities to keep such accounts as will adequately reflect depreciation, obsolescence and the progress of the arts. The Commission may, from time to time, ascertain and determine and by order fix the proper and adequate rate of depreciation of the several classes of property for each public utility; and each public utility shall conform its depreciation accounts to the rates so ascertained, determined and fixed.

NOTE.-For Commission holdings on depreciation in general see: City of Springfield v. Springfield Gas & Elec. Co., III I. P. U. C. 324, P. U. R. 1916-C 281; City

f Lincoln v. Lincoln Water & Light Co., IV I. P. U. C. 574, P. U. R. 1917-B 1; e Chicago North Shore & M. R. Co., IV I. P. U. C. 717, P. U. R. 1918-A 388; etc. Each of the general orders prescribing uniform systems of accounts for the everal types of utilities contain provision substantially as follows:

177. DEPRECIATION RESERVE.

"To this account shall be credited all amounts charged to operating expense ccount No. 692, "Depreciation," to provide for accruing depreciation in the utility lant and equipment; also amounts charged to account No. 413, "Depreciation Not Covered by Reserves,' if any amounts have been charged thereto as provided n that account. There shall also be credited hereto amounts chargeable to account To. 411, "Surplus applied to sinking fund and other reserves," representing interest nd income from moneys and investments belonging to the depreciation fund. "This acount should also be credited with any amount carried in reserve at December 31, 1918, to cover depreciation on plant and equipment.

"Depreciation on property included in balance sheet account No. 104, "Misellaneous Physical Property," may be included in this account under a subdiision showing clearly to what property it is applicable.

"When any property is destroyed, sold, or otherwise retired from service, the ost of such property as carried on the books at the time of retirement should be harged to this account, less insurance and salvage recovered thereon.

"If the charges to this account on account of property retired exceed the amount rovided herein (due to inadequate charges previously made for depreciation) here should be charged to account No.. 413, "Depreciation Not Covered by Reserves," End credited to this account an amount sufficient to provide an adequate reserve. See also text of account No. 413.)

"Read carefully the instructions relative to depreciation in the instructions pertaining to operating expenses, page 99, and instructions pertaining to "Property Retired," page 52, also the text of account 141, "Depreciation Fund.'

"NOTE.-Companies operating more than one utility (electric, gas, heating, or vater) and keeping only one set of balance sheet accounts are required to open nd maintain a separate subaccount for the depreciation reserve of each utility."

5. Audit and Inspection.

§ 15. The Commission may provide for the examination and audit all accounts, and all items shall be allocated to the accounts in the manner prescribed by the Commissioon. The officers and employees of the Commission shall have authority under the direction of the Commission to inspect and examine any and all books, accounts, papers, records and memoranda kept by such public utilities.

NOTE. Each of the general orders prescribing uniform systems of accounts concains the following provision.

"In prescribing this system of accounts, the Commission does not bind itself to approve any item set out in any account, either as to amount or character, for rate fixing purposes or when authorizing the issuance of securities. The prescribed system of accounts is designed to set out the facts in connection with the ncome, expenditures, etc., and therefrom the Commission will determine, when engaged in fixing rates or approving isues of securities, just what consideration shall be given to the various items in the several accounts.'

16. Accounts to be Kept in State.

§ 16. Each public utility shall have an office in one of the cities, villages or incorporated towns in this State in which its property or some part thereof is located, and shall keep in said office all such books, accounts, papers, records and memoranda as shall be ordered by the Commission to be kept within the State. The address of such office shall be filed with the Commission. No books, accounts, papers, records, or memoranda ordered by the Commission to be kept within the State shall be at any time removed from the State, except upon such conditions as may be prescribed by the Commission.

NOTE. The Commission granted two telephone companies permission to keep their books, records, papers and accounts outside the State in consideration of the resulting economy and efficiency, on condition that such books and papers would be produced at any place within the State at any time requested by the Commission and that the Commission would be permitted to inspect them at any time. Kinlock-Bloomington Teleph. Co. et al., II I. P. U. C. 109, P. U. R. 1915-B 348 amending conference Rule No. 1. See also Re Southern Bell Teleph. Co., III .I. P. U. C. 238; Re City Water Co. of E. St. L. & Granite City et al., III I. P. U. C. 627; Re Southern Ill. L. & P. Co. et al., IV I. P. U. C. 911; Re Streackfus Steamboat Line, IV I. P. U. C. 911.

17. Falsification or Destruction of Accounts.

§ 17. Any person who shall wilfully make any false entry in t accounts, or in any record or memorandum kept by a public utility, who shall wilfully destroy, mutilate, alter, or by any other means device falsify the record of any such account, record or memorandu or who shall wilfully neglect or fail to make full, true, and corre entries in such accounts, records, or memoranda of all facts and tran actions appertaining to the business of the public utility, or shall ke any accounts or record other than those prescribed or approved by t Commission, shall be guilty of a misdemeanor, and upon conviction, subject to imprisonment in the county jail not exceeding one year, to a fine not exceeding one thousand dollars, or to both.

NOTE. See General Order No. 17. Each of the general orders prescribing un form systems of accounts contains the following provisions:

"All records, financial papers, books, vouchers and documents pertaining any or all of the utility's property or its corporate or financial affairs (exce certificates representing retired and cancelled security issues or other papers destruction of which may be authorized by order of the Commission) must be manently preserved. All other original records must be preserved pending t issuance of such further order as the Commission shall make in the premises. "The records of (water) utilities shall be kept with sufficient detail to show fu all facts pertaining to the entries made in the prescribed accounts. The entri in the general books, when full information is not recorded, must contain referenc which unmistakably identify the particular records in which the full details such entries are shown. All records must be filed so as to be readily accessib for examination by representatives of the Commission."

18. Penalty for Divulging Information.

§ 18. Any officer or employee of the Commission who divulg any fact or information coming to his knowledge during the course of inspection, examination or investigation of any account, record, mem andum, book or paper of a public utility, except in so far as he may authorized by the Commission or by a court of competent jurisdictio or a judge thereof, shall be guilty of a misdemeanor, and upon co viction, be subject to imprisonment in the county jail not exceedi one year, or to a fine not exceeding one thousand dollars, or to both. 19. Reports by Public Utilities-Penalties for Failure to Report-Fals Report.

§ 19. Each public utility in the State shall each year after year 1913 furnish to the Commission, in such form as the Commissi shall require, annual reports as to all the items mentioned in the pr ceding sections of this article, and in addition such other items, wheth of a nature similar to those therein enumerated or otherwise, as th Commission may prescribe. Such annual reports shall contain all t required information for the period of twelve months ending on t thirtieth day of June in each year, or ending on the 31st day of Dece ber in each year, as the Commission may by order prescribe for ea class of public utilities, and shall be filed with the Commission at office in Springfield within three months after the close of the year which the report is made. The Commission shall have authority to quire any public utility to file monthly reports of earnings and expens of such utility, and to file other periodical or special, or both periodi and special reports concerning any matter about which the Commissi is authorized by law to keep itself informed. All reports shall be un oath.