The Birmingham age-herald., 1924-01-22
dATE TO ASK
 REPORTS FROM
 ALL UTILITIES
Service Board To Estab- lish Uniform Ac-
 counts Methods
FULL COST DATA
 WILL BE REQUIRED
Dotiian Waterworks Case Before Supreme Court
 FOy Decision
STATE CAPITAL BUREAU


 MONTGOMERY, Ala. Jan. 21.- Under terms of sn order being pre- pared Monday morning by the Ala bama public service commission, trans- rortation and utility companies in Alabama will be called on to show cause why the commission should not establish regulations providing uni form system of accounting and re- porting by such companies. P
 Utilities companies must, under the proposed rules, make their financial reports to the public service commis- sion by March 1 for the preceding call ender year ending December 31 and transportation companies must make similar reports by April l. If the calendar year is not used by. any of the companies for closing its books, all accounts must, notwithstanding this fact, be closed by December 31 for the purpose of complying with the pro posed order. @ss <
 The uniform system Of accounting and reporting contemplated requires that accounts must. De kept by double entry method except purely memoran- dunn and statistical accounts. The commission will notify each class and kind of utility or transportation com pany of it's classification and will sup ply a copy of accounts and report forms for. annual reports. It is pro- vided, however, that any report forms used by such companies which are &C., cepted by the commission will be ac- cepted in lieu of the forms the com mission prescribes. j.
 Section 12 of the proposed citation provides: A.
 Each utility or transportation com- pany shall so keep. its general subsid- iary and original books of entry, to- gether with all documents pertaining to either capital or operating accounts, Es clearly to reflect the cost of its properties including additions thereto and eliminations ltherefrom also as correctly to record income and ex- pense, gross and net returns. Each entry must be capable of support by definite history of the transaction re- corded to the end that ready and ex- act verification in detail of all facts may be obtained. The books and rec ords to which reference is made in this paragraph include not only those called books in the technical sense, but all stock books, minute books, chartsj maps, drawings, contracts and writ ings: invoices, vouchers of whatever nature, store room records and other records which are connected with the operation and the history and deyei- epment of the utility and its proper ties.
 Dothan Case On Docket rrba nofbon E.. 1., the fourth docket on which the su- preme court of Alabama Iwiil begin Tuesday. 5Ehe fourth cszliyision a.sin- cludes the copnties of Barbour, Bull lock, Coffee; .Covington, Crenshaw, Dale, Geneyay Henry, Houston and Pike.
 The Dothan waterworks case is appealed from the decision of the Houston county circuit court in equi- V, rendered October IS, 1928. The respondents in the case are the city government of tDethan, Caldwell and company, an investiment firm of Ten nessee, the Bank of Tennessee and Brooks Galloway Construction com pany of Georgia. Compliments are D. c. Carmichael, R. D. Crawford, G. H. Malone, B. G. Farmer and J. R. Fair cloth, citizens and tax payers of Dothan.
 In an election held March ', 1921, the citizens of Dothan voted a $750,s GOO bond issue for, the erection of a waterworks plant. The complaint asks that the sale of these bonds be can celled for alleged irregularities and that the contract of the city with the Brooks Galloway company for the erection of a plant be also cancelled Demurrers of the respondents to all allegations of irregularities in making sale of bonds and in the making of the contract were. sustained by the Henry county court and the complainants have taken appeal therefrom.
 Another case is the. appeal of Robert Blair, sentenced sat the Covington county court to a term of 25 years foI second degree murder. He is alleged to have taken part in the staying of
 Keller Reelected
 The American Roadbuilders' associa. -tion, at its meeting in Chicago, re. elected w. s. KeHer,A state highway engineer of Alabama, as vice president from the southern. division. Mir. Kel. Ter andN Highway Commissioners Scruggs and Suttle returned to Mont. gomery Monday from attending this meeting, which they report was very successful and attended by 10000 registered delegates.
 Stills Captured I'm Shelby
 Ten stills in Shelby county, aggregat. ing 2,300 gallons incapacity,. were cap. tured recently by State forces, it was reported Monday to Walter K., Me Adory, state enforcement chief. Two of the stills were of 100-galIon ca. paeity, while 450 500. 300 and 150-gal . lon caracities were represented by ons still each. Along with these stills 5000 gallons of beer and 10 gallons oi
 Numerous additional captures were reported from othef counties as fol lows: N
 In Jefferson county, state and coun. ty men seized a 15ogalIon still and 5OC gallons Of beer.
 In Tuscaloosa county state officers seized d 60-gallon stilF and 120 gallons of beer.
 The state. officers in Mobile county captured four stills, two of 150-gall6n capacity, one of 50sand one of 70O-gaI. lon capacity, There were also cap. tured in, this county $, 1900 gallons of beer and 5S gallons of whisky. One man was arrested for having still in prohibition law and three for con spiracy. ~
 In TaIlapoosa county one 400-galIon still was captured <gf 400 gallons of beer. E@ t
 State and federal officers in Coosa county seized n 100gailon still and 800 gallons of beer. .8 55s <
 State officers in Montgomery coun. ty arrested one man and seiaod a light car.
 In Bullock county state and federal officers captured 200gallon still and