Court Opinion

ID: 9762842
Source: CourtListenerOpinion
Date Created: 2023-08-29 02:32:26.750497+00
Date Added: 2024-06-11T07:29:37.883169
License: Public Domain

LEEDY, Judge
(dissenting).
For rate-making purposes and fair return, the utility here in question desires to, and does, operate on a systemwide basis. The gross receipt taxes levied by several of the municipalities in which it operates constitute an operating expense of the utility. The principal opinion sanctions the deletion of this single item from the systemwide basis, and, treating it unlike *935any other item, permits the utility, with the consent of the Public Service Commission, to transfer the incidence of the tax from the company directly to those telephone users whose communities levy such a tax. If this may be done with respect to this item, then why not as consistently make another exception in the case of ad valorem taxes? They undoubtedly vary in the different communities. The list of items could be extended indefinitely. In my opinion, the door should not be thus opened, and the theory and practice of rate making upon a systemwide basis invaded and exposed to inimical consequences. The case of State ex rel. City of St. Louis v. Public Service Commission, 362 Mo. 977, 245 S.W.2d 851, which the principal opinion overrules, was, in my opinion, soundly ruled and should be followed. I, therefore, respectfully dissent both to the overruling of this authority and to the holding of the principal opinion which is contrary to it.
EAGER and STÜRCKMAN, JJ., concur.