The Birmingham age-herald., 1920-10-23
To the Public of
 Birmingham

Birmingham
 Just two years ago, on October 22 1918 the Ala bama Public Service Commission declared, after full investigation of this Companys operations that this Company earned LESS THAN 3 PER CENT UPON ITS INVESTMENT IN BIRMINGHAM DUR ING 1916.
 This investigation covered period of two years and seven months
 The city of Birmingham was represented by two distinguished counsel, and employed FIVE EA- PERTS.
 These FIVE EXPERTS had access to and examined this Companys books and testified that the books had been honestly kept and that there wasno 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 deliberately 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 1.51 per cent
 During 1918 the Company suffered NET LOSS of OO8 per cent
 During 1919 the Company earned O.27 per cent N During the twelve months beginning August l, 1919 and ending July 31, 1920, the Company earned O54 per cent upon its investment.
 These facts were conclusively proved before the Alabama Public Service Commission at the hearing at Montgomery on October and G.
 The Commission appointed MT. George T. Rosson of Mobile, Ala, to examine the books of this Company nd is Commission.
 We have advised the Commission that our books are available for Mr. Rosson's examination.
 Our books are kept as required by the Interstate Commerce Commission.
 competent accountant can speedily verify the truth or falsty of the statements filed with the Commission on October and G.
 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 on October IS, 1918 The payments from one com pany to the other are for the same purpose
 Not one single different or new, issue exists now that was not fully testified by the ctys 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 an examination of this Company's books for the city. "
 We believe Mr. Rosson made fail impartial and true examination of our books at that time for the city of Birmingham.
 We believe MT. Rosson will make fair, impartial and true examination of our books at this time for the Alabama Public Service Commission.
 The present service cannot be materially improved nor can the several thousand applicants for service in Birmingham be given service until additional faci- ties are supplied; nor can Birmingham grow and ex- pand without adequate telephone facilities
 We cannot add to our investment at Birmingham until we can charge rates which wllyeld something nearer fair profit than we now receive.
 WOULD YOU?
 We are asking rates at Birmingham which will re- turn 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