Such witnesses may be examined as commission may deem necessary and proper to thoroughly ascertain the cause of the accident or wreck and fix the responsibility therefor. Such examination and investigation may be conducted by the inspector or any 2679 deputy inspector, and such inspector or deputy inspector may administer oaths, issue subpoenas and compel the attendance of witnesses, and when such examination is conducted by the inspector or deputy inspector, he shall make a full and complete report thereof to commission. Same. WISCONSIN It shall be the duty of every railroad company to report to commission all collisions, derailments, or other accidents resulting in injury to persons, equipment, or roadway arising from the operation of such railroad. Commission shall issue such rules concerning the reporting of accidents as may be re2680 quired, and may also, if it deems that public interests require, cause an investigation of any accident. The cost of such investigation shall be certified by the chairman of commission, and the same shall be audited and paid by the state in the same manner as other expenses are audited and paid. Laws 1905, ch. 362, sec. 1797-30 as amended by Laws 1911, ch. 472. Every public utility shall, whenever an accident attended with loss of human life occurs within this state upon its premises 2681 or directly or indirectly arising from or connected with its maintenance or operation, give immediate notice thereof to commission. Laws 1907, ch. 499, sec. 1797m-101(1). In the event of any such accident commission, if it deem public interest require it, shall cause an investigation to be made forthwith, which investigation shall be held in the locality of the accident, unless for greater convenience of those concerned it 2682 shall order such investigation to be held at some other place; and said investigation may be adjourned from place to place as may be found necessary and convenient. Commission shall seasonably notify the public utility of the time and place of the investigation. Same, sec. 1797m-101(2). CHAPTER IX Accounts SCOPE NOTE This chapter includes grants of power authorizing commissions to prescribe systems of accounts and to regulate accounting practices. It includes provisions giving commissions the right of access to, and inspection of, the books and records of utilities only insofar as these rights are granted strictly for the purpose of regulating accounts. For provisions incidentally involving questions of accounts, see ch. x, on reports. For provisions requiring utilities to keep accounts of the rates and charges imposed by them pending judicial review of orders of commissions, see ch. xv, on enforcement. For provisions authorizing commissions to inspect the books, records and memoranda of utilities for general purposes of regulation, see ch. ii, on general powers of commissions. For provisions authorizing commissions to order the production of books, records and memoranda, see ch. xiv, on commission procedure and practice. For provisions prescribing general procedure to be followed in the exercise of commission authority, see ch. xiv, on commission procedure and practice. For provisions prescribing general rules of enforcement and judicial review, see ch. xv, on enforcement. For general statement of scope and method, see introduction. ANALYSIS PAGE A. General authority of commission to regulate accounts and prescribe accounting practices.. 694 B. Depreciation Accounts... 707 C. Construction Accounts... 709 D. Authority of commission to have access to books and records of utilities and to inspect or examine the same 710 A. GENERAL AUTHORITY OF COMMISSION TO REGULATE ACCOUNTS AND PRESCRIBE UNITED STATES Commission may, in its discretion, for the purpose of enabling it the better to carry out the purposes of this act, 2683 prescribe a period of time within which all common carriers shall have, as near as may be, a uniform system of accounts, and the manner in which such accounts shall be kept. Act to Regulate Commerce, sec. 20. Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda to be kept by car2684 riers, including the accounts, records, and memoranda of the movement of traffic as well as the receipts and expenditures of moneys. Same. Any person who shall wilfully make any false entry in the accounts of any book of accounts or in any record or memoranda kept by a carrier, or who shall wilfully destroy, mutilate, alter, or by any other means or device falsify the record of any such account, record, or memoranda, or who shall wilfully neglect or fail to make full, true and correct entries in such accounts, records or memoranda of all facts and transactions appertaining to the carrier's business, or shall keep any other accounts, records, or memoranda than those prescribed or approved by commission, 2685 shall be deemed guilty of a misdemeanor, and shall be subject, upon conviction in any court of the United States of competent jurisdiction, to a fine of not less than $1,000 nor more than $5,000 or imprisonment for a term of not less than one year nor more than three years, or both such fine and imprisonment: provided, that commission may in its discretion issue orders specifying such operating, accounting, or financial papers, records, books, blanks, tickets, stubs, or documents of carriers which may, after a reasonable time, be destroyed, and prescribing the length of time such books, papers, or documents shall be preserved. Same. In case of failure or refusal on the part of any such carrier, receiver, or trustee to keep such accounts, records, and memoranda on the books and in the manner prescribed by commission, or to submit such accounts, records, and memoranda as are kept 2686 to the inspection of commission or any of its authorized agents or examiners, such carrier, receiver, or trustee shall forfeit to the United States the sum of $500 for each such offense and for each and every day of the continuance of such offense, such forfeitures to be recoverable in the same manner as other forfeitures provided for in this act. ALABAMA Same. Commission may, when it deems it advisable to do so, establish a uniform system of accounts to be used by common carriers, railroad and street railroad corporations and may prescribe the manner in which such accounts shall be kept. It may also, in its discretion, prescribe the form of accounts, records and memoranda to be kept, including the accounts, records and memoranda of the movement of traffic, as well as 2687 the receipts and expenditures of moneys. The system of accounts established by commission and the forms of accounts, records and memoranda prescribed by it as provided above, shall conform as near as may be to those from time to time established and prescribed by the interstate commerce commission, but commission may vary said systen and forms from time to time, in such manner, and require such additional accounts, records and memoranda to be kept, as it may deem expedient or necessary. Acts 1907, sp. sess. no. 17, sec. 3. In case of the failure or refusal on the part of any such common carrier or railroad corporation to keep such accounts, records and memoranda as are prescribed in sections three and four of this act, or as have been or may be prescribed by commission, and in such manner as is prescribed, or to submit all such accounts, records, memoranda, books, documents and contracts as are kept, to the inspection and examination of commission, or any member thereof, or any of its authorized agents or examiners or em2688 ployes, or shall fail or refuse to furnish the information as required in said sections to be furnished, such common carrier or railroad corporation shall forfeit to the state the sum of $100 for each such offense and for each and every day of the continuance of such offense; and the act of any director, officer, agent or other person acting for or employed by such carrier or railroad corporation, acting within the scope of his official duties, in such failure or refusal, shall be, and be deemed to be, the act of such common carrier or railroad corporation. Same, sec. 5. See also par. 2754. ARIZONA, CALIFORNIA Commission may establish a system of accounts to be kept by public service corporations or classify said public service corporations1 and establish a system of accounts for 1" Public utility," in California. |