OPINION BY RHODES, P.J., November 13, 1956:
This is an appeal by the City of Pittsburgh from the order of the Pennsylvania Public Utility Commission of October 18, 1955. The appeal presents to us for review two issues arising in the rate case of The Manufacturers Light and Heat Company — rate of return and rate structure. These issues, inter alia, were previously before us in Pittsburgh v. Pennsylvania Public Utility Commission,
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