CORPORATIONS. 805

State engaged in the business of manufacturing and supplying or of sup-
plying gas or electricity for other than municipal purposes shall be included
within the terms " Gas Corporation " and " Electrical 'Corporation," as
defined in the next preceding section of this sub-title, and shall be subject,
as other gas and electrical corporations are, to the provisions of this sub-
title, except that the provisions of Sections 388 and 392 of Article 23 of the
Annotated Code of Maryland shall not apply to such municipalities as
owned, operated and maintained on and prior to the date of the creation
of the Public Service Commission, and presently own, operate and main-
tain a gas or an electrical plant devoted in whole or in part to the supplying
of the inhabitants of such municipalities with gas or electricity, for lighting
or power purposes, nor shall said Sections 388 and 392 apply to the Mayor
and Council of Hagerstown nor to such municipality or municipalities
having a population in excess of 20,000, and an assessable basis in excess
of $15,000,000, when the majority of voters of such municipality or
municipalities shall vote in favor of municipal ownership of lighting or
power plant.

City of Hagerstown required under this section and sec. 390 to obtain the authority
of the public service commission before constructing and operating an electric light
plant for the sale of current to residents of that city, and -before issuing bonds for
that purpose. Injunction. Hagerstown v. Littleton, 143 Md. 595.
See notes to sec. 346.

An. Code, sec. 413B. 1916, ch. 272, sec. 1 3/4.

348. The term Common Carrier when used in this sub-title shall like-
wise include all bridges now or hereafter erected over a stream or river
dividing two counties in the State of Maryland or between this State and
another State by any corporation authorized to charge and collect toll from
persons using the same as foot passengers and for vehicular traffic of every
kind.

Public service commission law does not withdraw from a corporation the control
of its financial policy. Commission has no jurisdiction to direct establishment of
depreciation reserve and annual addition thereto. Supervision of commission over
corporate accounts. Function of court in reviewing finding of commission as to
reasonable rates. Burden of proof. Fair value of bridge held to be the issue rather
than original cost or cost of acquisition. Method of finding value. Rates, and allow-
ance for maintenance, held unreasonable. Havre de Grace Bridge Co. v. P. S. C.
of Md. 132 Md. 18.

An. Code, sec. 414. 1910, ch. 180, sec. 2 (p. 342). 1914, ch. 750. 1916, ch. 713.
1924, ch. 534, sec. 414.

349. There shall be a Public Service Commission, and the same is
hereby created and established, which said Public Service Commission
shall be vested with and possessed of the powers and duties in this sub-title
specified, and also all powers necessary or proper to enable it to carry out
fully and effectually all the purposes of this sub-title.

The said Public Service Commission shall consist of three members, all
of whom shall be appointed by the Governor, and one of whom shall be
designated by the Governor to be and, upon being so designated, shall be
the chairman of said commission.

Each commissioner, at the time of his appointment and qualification,
shall be a resident of the State of Maryland, and shall have resided in said