In litigation respecting State-made-rates, it is therefore necessary to determine with respect to the intrastate traffic separately three large facts: 1. The Property devoted to the Intrastate Traffic. 2. The Kevenues or income from the Intrastate Traffic. 3. The Operating Expenses, including taxes, or the cost of doing the Intrastate Traffic. The great bulk of operating revenues or income items can be directly allocated to the intrastate traffic or to the interstate traffic, and the proportion of common items is so small that for all practical purposes, it may be said that the distribution of operating revenues, earnings, or income between intrastate traffic and interstate traffic can be effected without considerable difficulty. The distributions of property and of expenses, however, present a very different aspect. On interstate railroads, intrastate traffic is carried in the same trains and often in the same cars, and always over the same ties and rails as interstate traffic and practically all of the property used and practically all of the expenses incurred are jointly used and incurred by the interstate traffic and the intrastate traffic; and with respect to this property jointly used and with respect to these expenses jointly incurred, no one can say, except upon the establishment of an authoritative rule, how much shall be charged to the one kind of traffic, interstate, and how much shall be charged to the other kind of traffic, intrastate.
(Typographical errors above are due to OCR software and don't occur in the book.)
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Vendeur : Forgotten Books, London, Royaume-Uni
Paperback. Etat : New. Print on Demand. This book meticulously examines the accounting practices of interstate carriers, delving into the Supreme Court's rulings on property valuation and expenses. The author, an established legal expert, argues that a uniform system is crucial for railroads to succeed in legal battles over rates set by both state and federal authorities. The book situates this issue within the broader context of rate-making jurisdictions, highlighting the complexities of dividing expenses and property value between intrastate and interstate commerce. It explores the concept of service units as a basis for distribution and presents a detailed analysis of a real-world case study, demonstrating the practical application of this method. Through rigorous analysis and real-world examples, the book underscores the significance of establishing a fair and consistent accounting system for interstate carriers, ensuring equitable treatment in rate-related legal disputes and contributing to the smooth functioning of the transportation industry. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. N° de réf. du vendeur 9781332823055_0
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Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781332823055
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Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781332823055
Quantité disponible : 15 disponible(s)