The Canon City record with which is consolidated the Canon City cannon., 1916-02-10


fies the complainant.
The complaints which have been
T! fled with the Commission oyer a
variety of subjects. such as excessive
rates. improper service, poor ard TN
sanitary conditions at depots, lack of
facilities. installation OF side-tracks.
overcrowding of coaches, refund of
overcharees, etc. Every complaint,
hled. no matter how trivial. receives
prompt and courteous consideration.
In addition to this the Commission is
employing two inspectors who are
travelling over the state practically all
the time. whose duties are to inyesii-
gate complaints and observe whether
the law and orders OF the Commission
ere icing violated in any particular.
and to keep the Commission fully al
vised in regard to any condition com
I ing within its jurisdict on. Quite q
number of Informal and formal COM
+ rlaints have. been instituted by the
Commission on the recommendation
of its INSPECTORS. In fact the inspec-
tion department has proven to lie OF
great value TO the Commission, as
many bad practices and unsafe condi-
ticns have heen corrected through the
efficient work of that department.
The most important department
created by the commission is the en-
eineering department To this de-
partment are referred all matters of
scientific and technical nature and
all matters pertaining TO valuation OF
Jpuulic utility properties. All enein-
eering matters are referred directly
TO the engineer having in charge a
, particular part OF the work who first
passes uron the question involved.
{ q h IL 30 foIlnst a1 II ION
among the entire engineering force.
The matter is then Iassed back to the
Commission for final action By pur'
suing this course few mistakes are
, ever made and the efficiency OF the
force is greatly enhaneei. 4 com
piote appraisal has already been made
OF the electric iieht liant at Florence
and Colorado Springs. In the case at
Florence tie Commission made GER
tain reductions IN the rates whicn
were based on the valuation OF the
property. This was followed by the
Arkansas Valley ..ailway. Light a
Power Company making voluntary
reduction in the light rates at 1anon
1 City. Cripple Creek. Victor and Cod
F! field. The Colorado Springs case Is
still rending and win he disI osed of
In the near future. BY request OF
tilt Mayor ana 1OunEll ol ATlDiut
Creek. the Commission is now making
an appraisal of the property of the
Cripple Creek Water WORKS and will
* the rates In accordance Herewith.
Our civil engineer Is also assisting
TIE Interstate Commerce Commission
In making an appraisal OF II railroad
properties In the State OF Colorado.
The work of this department has been
SO thorough and efficient that no en-
gineer OF any company has dared to
take issue with them or critIcise any
OF their conclusions.
OF no less importance is the stats.
teal department. This is in charge
OF an expert accountant who stands
hi2h in his profession. IL Is his duty.
In rate and valuation controversies. 10
maize a thorough examination of the
boo..s and records OF the company
concerned and male an analysis of
their accounts. TO determine whether
all charges against the company have
been properly made. lie has. under
the direction OF the Commission. pre-
rsrcd a uniform system OF accounts
for the different classes OF utilities,
ard In the future they will be compeii.
cd TO keep their accounts in accord
anee herewith. This will not only
DIONe 10 Ut UGntUtlhi tut
purposes and permit a COMPARISON be.
tween the income and disbursements
OF the various utilit' Is. iut viii prove
to he OF inesiimatie value TO the com
ranies themselves. II is SURPRISING
TO learn of the lax methods used by
some companies in keeping their ac-
counts. In one instance whore an ex-
animation was made. practically no
accounts we're ..ept at all. the com
pany hadn't the slightest knowledge
as to whether they were making or
loosing on It's investment: II didn't
even know how many overdue ac.
counts were outstanding. or what IL
was costing to operate its property.
! venture the assertion that from now
on they will know more about their
own businesA than they have hereto.
fore. The greateat benefit OF uni.
form system OF accounting. however.
will be to municipal owned plants. II
is n notorious fact that very few cities
and towns have the slightest concep.
tion as to what IL cost them TO buiid.
operate. and maintain plant. possib-
ly in some instances they don't care.
but as a plain business proportion
they shoald Know vile her Plant is
self-sustaininR. or whether Il is main
tanned partially from general revenues.
Under n proper system OF accounting
they viii be compelled 20 searegate
all items OF income and disbursements
, which properly belong to a plant from
other departments, and viii be re-
quired to set aside. annually. from
their revenues. depreciation reserve
fund 10 cover depreciation cost.
While this Is done in most cases OF
privately owned plants. IL Is seldom
or ever done in the cage OF municipal
owned plants. II is only natural that
city officials want TO make as good a
showing as poasible and are only too