Appeal from the Order of the Milk Marketing Board of the Commonwealth of Pennsylvania in the matter of General Order No. A-768 establishing a Uniform System of Accounts, June 15, 1971.
Morey M. Myers, with him Donald G. Douglass, Gelb & Myers, and Thomas Wenger, Rhoads, Sinon & Reader, for appellants.
Charles M. Guthrie, Assistant Attorney General, for appellee.
Willis F. Daniels, with him Daniels and Swope, for intervenor, Greater Pittsburgh Dairy Industry Association, et al.
President Judge Bowman and Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer and Rogers. Opinion by Judge Kramer. Judge Rogers concurs in result only.
This is an appeal from General Order No. A-768 of the Milk Marketing Board (Board) issued June 15, 1971, to become effective June 21, 1971. General Order No. A-768 was intended by the Board to establish a "Uniform System of Accounts" for licensed milk dealers under the [Pennsylvania] Milk Marketing Law, Act of July 31, 1968, P.L. , Act No. 294, 31 P.S. 700j-101 et seq.
General Order No. A-768 came about as a direct result of (1) Section 704 of the Milk Marketing Law, supra, 31 P.S. 700j-104, which required the establishment of a Uniform System of Accounts and (2) a decision of this Court (filed February 8, 1971) in the case of G.S.F. Corporation, et al. v. Milk Marketing Board, 1 Pa. Commonwealth Ct., 216, 273 A.2d 756 (1971) in which the matter was remanded to the Board for the purpose of holding hearings to test the validity of a milk pricing order, General Order No. A-761, using a Uniform System of Accounts as required by the Statute.
Section 704 of the Milk Marketing Law, supra, reads as follows: "The board shall, after reasonable notice and hearing, establish systems of accounts (including cost finding procedures) to be kept by licensees and shall prescribe the manner and form in which accounts are to be kept. Every licensee shall establish such systems of accounting and shall keep accounts in the manner and form required by the board in order to facilitate the costs studies provided for in Section 801." Section 801 of the Law provides the procedures and requisites of orders of the Board fixing the price of milk and other regulated dairy products.
An integral part of the history of this case is the determination by this Court in the G.S.F. Corp., et al. case, cited above, and in the case of City of Pittsburgh v. Milk Marketing Board, 1 Pa. Commonwealth Ct. 300, 275 A.2d 115 (1971), that the Board had not followed the mandate of the Legislature as set forth in Section 704, quoted above, for a period of over two years. As a result the Board was directed by this Court to establish as soon as possible a Uniform System of Accounts. Thereafter the Board was directed to test the validity of the price fixing orders in both of those cases using the Uniform System of Accounts. The City of Pittsburgh opinion was handed down by this Court on
March 5, 1971. No appeal was taken from the decisions of this Court in either of these ...