ILLINOIS POLLUTION CONTROL BOARD
September
 13,
 1973
ENVIRONMENTAL
 PROTECTION
 AGENCY,
Complainant,
vs.
 )
 PCI3
 72—309
TRILLA COOPE~GE, INC.,
Respondent.
ORDER OF
THE BOARD
 (by
Mr.
 Seaman)
On September
 6,
 1973,
 the Agency, Complainant in the captioned
cause,
 filed
 a motion requesting an Order by the Pollution Control
Board to require, Respondent to produce documents,
 We
have before
us, also, Respondent’s request for a hearing on the issue.
The Hearing Officer in this cause ordered Respondent
 to produce
balance sheets and income statements for the years 1970,
 1971 and
1972.
 Respondent did produce income statements on the date specified
but refused to produce balance sheets.
Complainant argues
 “that the information contained in
 the
subject ba~.ancesheets is relevant and necessary to provide this
Board
with a record sufficient
 to decide the issue of the economic
reasonableness of reducing or eliminating emissions from the
Respondent.”
The
mere allegation that the documents in question are “relevant
and nenessary”
 is not sufficient
 to move this Board to grant
Co~ap’.alnant’smotion.
 A more specific reason is required.
 Further,
“the economic reasonableness of reducing or eliminating emissions”
is an issue the Board reaches only upon finding violation.
Respondents often introduce financial statements in mitigation;
however,
 this Board will not compel a Respondent
 to produce such
documents where the sole purpose of such evidence is to show the
Respondent’s capacity to pay.
 Before the Board will grant a motion
to produce financial documents,
 it must be informed more specifically
what the evidence is intended to prove.
Complainant’s motion is hereby dismissed without prejudice.
IT IS SO ORDERED.
Mr. Odell
 abstains.
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243
—2—
I, Christan L.
 Moffett, Clerk of the Illinois Pollution
Control Board, hereby certify that the above Order was adopted
________
 day of’.~~44..~41973 by a vote of
 3
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 244