EICH, C.J.
The Public Service Commission appeals from an order directing it to determine the value of the Town of Beloit sewerage system under sec. 66.03(4), Stats.
Section 66.03, Stats., provides a method of valuing and apportioning municipal "assets and liabilities" located in areas annexed to another municipality. Section 66.03(4), which deals with "public utilities" located in the annexed territory, states that where the value of such plant cannot be agreed...
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