The Birmingham age-herald., 1920-10-28
To the Public of Birmingham

 bama Public Service Commission declared, after a full investigation of this Companys operations, that this Company earned LESS THAN PER CENT UPON ITS INVESTMENT IN BIRMINGHAM DUR ING 1916
 This investigation covered period of two years and seven months s
 The city of Birmingham was represented by two dstlngulshed counsel, and employed FIVE FIX PERTS.
 These FIVE EXPERTS had access to and examined ths Company books and testified that the books had been honestly kept and that there no evidence of fraud or any attempt to conceal the facts. | The relations between the Southern Bell Telephone and Telegraph Company and the American Telephone and Telegraph Company and the payments from each Company to the other, were fully anG elaboratey ex- amined into by the citys FIVE EXPERTS who tes- tified at length upon this relationship and these payments
 THE COMMISSION APPROVED THIS RELATION \
 SHIP AND THESE PAYMENTS
 Since 1916 the Company's earnings at Birmingham have been:
 During 1917 the Company earned 151 per cent.
 During 1918 the Company suffered NET LOSS of O.O8 per cent.
 During 1919 the Company earned O27 per cent.
 During the twelve months beginning August l, 1919, and ending July 31 1920, the Company earned Uo4 per cent upon Its investment
 These facts were conclusively proved before the Alabama Public Service Commission at the hearing at Montgomery on October and 6.
 The Commission appointed Mr. George T. Rosson Of MOblie Ala, to examine the books of this Company and report his findings to the Commission.
 We have advised the Commission tlsat our books are available for MT. Rossons examination.
 Our books are kept required by the Interstate Commerce Commission.
 A competent accountant can speedily verify the truth falsty of the statements We filed with the Commission on October and 6.
 The relationship between the Southern Bell Tele- phone and Telegraph Company and the American Tel ephone and Telegraph Company is identically the same as it was when approved by the Commission October 18 1918. The payments from pany to the other are for the purpose.
 Not single different, new, issue exists now that not fully testified to by the cys five experts and decided by the Commission in its investigation which ended on October IS, 1918.
 In 1911 the city of Birmingham employed MT. Ros- son, and he made examination of this Company's books for the city
 We believe MT. Rosson made far impartial and true examination of books at that time for the city of Birmingham
 We believe Mr. Rosson will make fair impartial and true examination of books at this time for the Alabama Public Service Commission.
 The present service cannot be materially improved nor can the several thousand applicants for in Birmingham be given service until additional facili- ties are supplied; nor can Birmingham grow and pand without adequate telephone facilities.
 We cannot add to our investment at Birmingham until we can charge rates which will yield something nearer fair profit than we now receive. WOULD YOU? We are asking rates at Birmingham which will re- turn us profit of less than per cent; profit which the United States Supreme Court has held would be confiscatory under present conditions. The business interests of Birmingham and the State of Alabama demand prompt decision in this case. Each days delay postpones the improvement of the service and further denies service to the thousands now without service. The Company has done it's part The issue now is not one of facts, but DELAY.
 All the EXPERT TESTIMONY in the world could !