4.5 Tax
Revenue of public utilities contributed ! State Journal Printing Company us.
to by public, 152. Madison Gas and Electric Com-
Rickard, T. A., quoted on mining as a pany (see Public Service Com-
speculation, 254. mission decisions).
Right of way, use of the multiple, 203, Stevens Point Lighting Company case,
205, 207. service and rates (see Public
value of, California Railroad Com- Service Commission decisions).
mission, 207. Straight Line Method, 100, 101, 165.
Minnesota Rate cases, 203. Strategic value, part of owner’s reward,
Risk, and insurance, Am. Soc. C. E. 36.
committee quoted, so. Strategic value of water-rights, 214.
and mining investments, 241, 242. Superior Commercial Club vs. Duluth
(see Hazard). Street Railway Company (see
Royalty value in valuation of mines, Public Service Commission de-
230. cisions).
Supply and demand controls value of
property, 38.
S Supreme Court of United States (see
Sand filters, engineering expenses, 47. Court cases).
San Diego Land & Town Co. »s. Na-
tional City (see Court cases).
San Francisco charter provisions re- L
lating to rates, 144. Tables, reference to tables in this
Selling price, basis in industrial enter- volume, 7, 325.
prises, 6. Taxation, appraisals for this purpose,
Service, value of the, 33. 138.
Service value, definition, 25. of mines, conclusions relating thereto,
remaining, definition, 25. 255.
Sinking Fund Method of rate-fixing, in various states and territories, 248.
compared with Equal Annual propriety of taxing mining property,
Payment Method, 169. 253.
explained, 164. valuation of mineral properties for,
Silver in the United States, produc- 247.
tion and price, Table 16, 260, Taxes, interest and, Am. Soc. C. IE.
261. committee, 52.
Smyth vs. Ames, fair return upon value Term of the franchise, 67, 68.
(see Court Cases).
Southwestern Bell Telephone Co. Rate
case, 315. u
Springfield, Mass., engineering expenses ~~ Uglow, W. L., method of valuing a
in construction of Ludlow filters, mine, 249.
47. Unearned increment, applied to Public
engineering expenses in construction Utilities, 70, 293.
of Water-works, 47. owner’s share in, 33.
Standard of value, the, 270. Unlimited life, explanation of, 132.
Starrett, M. G., quoted on overhead method of procedure, 75, 166, 192.
expenses, 55. accounting principles applied, 233.
al “NDE?
