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* ceeded the estimates of such costs which were offered in evi­dence by the Water Company at the former hearings in the above entitled case and the estimates of such costs used by the Com­mission in its said Opinion of August 24, 1951. As a result the amounts found by the Commission in its Opinion and Order of August 24, 1951, to be the cost of maintaining and operat­ing the water production facilities of the Railroad Company and the water distribution facilities of the Water Company during the year 1951 were substantially less than the actual costs incurred by said companies during the calendar year 1951. Accordingly the rates prescribed by the Commission in its Orders of August 24, 1951, and Uecember 7, 1951, make an insufficient allowance for the operating and maintenance ex­penses incurred by the Railroad Company and the Water Company during the year 1951 and Ttfhich will be incurred during the year 1952. If a rehearing is granted in this case, your pe­titioner will offer evidence concerning the actual increase in such costs incurred in the calendar year 1951 and the a-mount of such costs which is to be expected in the calendar year 1952. IV On October 20, 1951, after the close of the former hearings in the above entitled case the Congress of the Unit­ed States enacted the 1951 Revenue Act, which, effective as of April 1, 1951, increased the tax rate on normal net income of corporations from 25% to 27$ and the rate on surtax net in- 5