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11118 m m • ' 'f . ? Commission has considered the hew and additional evidence as submitted to the Court and agrees with the trial Judge when he said: "It is particularly unfortunate this exhibit wIas not given to the Public Service Commission," when plaintiff offered Exhibits 13 to 15, and particularly No. 15, entitled - Improvement made to water production facilities of Los Angeles & Galt lake Railroad Company at Las Vegas, Nevada from January 1st, 1931 to December 31st, 1951* Some of the material contained therein had been taken from the records of the Las Vegas Land and Water Company as filed by that Company with the State Engineer of Nevada in support of that Company's claims to water in iqa. Vegas, and used in accordance with law by the Commission. plaintiff's Exhibit 15 purports to show amounts of money spent by Union Pacific Railroad work orders in the creation of water production facilities over and above the amounts indicated on applications for use of water filed by Las Vegas Ldnd and Water Company in the office of the State, Engineer and on proofs of completion of work filed with the applications. Thje last-named proofs and the applications, the only records available to this. Comniir.Bion, were filed by plaintiff company and were talon at their face value - as the law says (Sec. 67, Chapter lUO, State. 1913) "-within thirty (30) days after the date set for the completion of such work" (applicant) "to file in detail, n desejiption of said works ns actually constructed, which statement shall be verified by the affidavit of the applicant, his agent, or his attorney." Access to the pertinent records of the production company was not possible <*s no report is made to the Commission, but it is noted from Exhibit 10 and Exhibit 15 that replacement of pipe line has been made and but very minor retirement credit given end where retirement of cent Iren pipe le made no report on diopooltlon of It le evident. Work orders Dhow work authorized - but no record of retirement credit le available to thin Commission. If retirement credit -3-