Southern Illinois Gas Co. v. Commerce Commission

The question for determination in this case is whether, upon the consolidation of two or more corporations and the issue of bonds by the consolidated corporation for the payment and cancellation of bonds previously issued by one of the constituent corporations, such bonds are subject to the charge of ten cents for every $100 under section 31 of the Public Utilities act, or are exempt from such charge under the proviso to that section.

On April 6, 1921, the Public Utilities Commission entered an order, which was modified by a supplemental order entered on June 21, 1921. As modified the order…