73d C ONGRESS . SESS. II . CH. 652. JUNE 19, 1934 .
1079 carriers shall not , after t he Commis sion has prescribe d the cla sess 1of property for which depreciation charges may be included, charge to operating expenses any depreciation charges on classes of property other than those prescribed by the Commission, or, after the Com- mission has prescribed percentages of depreciation, charge with respect to any class of property a percentage of depreciation other than that prescribed therefor by the Commission . No such carrier shall in any case include in any form under its operating or other expenses any depreciation or other charge or expenditure included elsewhere as a depreciation charge or otherwise under its operating or othe r expe nses . (c) The Commission shall at all times have access to and the right of inspection and examination of all accounts, records, and memo- randa, including all documents, papers, and correspondence now or hereafter existing, and kept or required to be kept by such carriers, and the provisions of this section respecting the preservation and destruction of books, papers, and documents shall apply thereto . The burden of proof to justify every accounting entry questioned by the Commission shall be on the person making, authorizing, or requiring such entry and the Commission may suspend a charge or credit pending submission of proof by such person . Any provision of law prohibiting the disclosure of the contents of messages or commu nicat ions shal l not be d eeme d to prohi bit t he d isclo sure of any mat ter in accor dance with t he pro visions of th is sec tion . (d) In case of failure or refusal on the part of any such carrier to keep such accounts, records, and memoranda on the books and in the manner prescribed by the Commission, or to submit such accounts, recor ds, m emora nda, docu ments , pa pers, and corre spon dence as a re kept to the inspection of the Commission or any of its authorized agents, such carrier shall forfeit to the United States the sum of $500 for each day of the continuance of each such offense . (e) Any person who shall willfully make any false entry in the accounts of any book of accounts or in any record or memoranda kept by any s uch ca rrier, or wh o shal l willf ully d estroy , muti late, alter, or by any other means or device falsify any such account, record, or memoranda, or who shall willfully neglect or fail to make full, true, and correct entries in such accounts, records, or memoranda of all facts and transactions appertaining to the busi- ness of the carrier, shall be deemed guilty of a misdemeanor, and shall be subject, upon conviction, to a fine of not less than $1,000 nor more than $5,000 or imprisonment for a term of not less than one year nor more than three years, or both such fine and imprisonment Provided, That the Commi ssion may in i ts di scre tion issue ord ers specifying such operating, accounting, or financial papers, records, books, blanks, or documents which may, after a reasonable time, be destroyed, and prescribing the length of time such books, papers, or documents shall be preserved . (f) No member, officer, or employee of the Commission shall divulge any fact or information which may come to his knowledge during the course of examination of books or other accounts, as hereinbefore provided, except insofar as he may be directed by the Commission or by a court. (g) After the Commission has prescribed the forms and manner of keeping of accounts, records, and memoranda to be kept by any person as herein provided, it shall be unlawful for such person to keep any other accounts, records, or memoranda than those so prescribed or such as may be approved by the Commission or to keep 1 So in original . Unauthorized charg- ing to operating ex- penses forbidden . Dupli cati ng depre- ciation charges, etc ., forbidden . Records, accounts, etc ., of ca rriers . Ins pec tio n of, by Commission. Burde n of pro of in jus tifying questioned accounting entry. Dis elo sur e of co n- tents of m essa ges . Penalty for failure to keep accounts, etc . For false entry . For destroyin g rec- ords . Proviso . Authorized destruc- tion of records . Unauthorized disclo- sure of information for- bidden . Keeping unauthor- ize d accounts, r ecords, etc ., forbidden .
