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Letter from C. R. Gray (Omaha) to W. M. Jeffers (Omaha) and A. S. Halsted (Los Angeles), May 25, 1931


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The Union Pacific Railroad president directs that the new pipeline to Industrial Unit No. 1 be placed under the ownership of the Las Vegas Land and Water Company as it would be more beneficial for tax purposes.

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Physical Identifier

Box 86 Folder 768.4 Las Vegas Water


hln001149. Union Pacific Railroad Collection, 1828-1995. MS-00397. Special Collections and Archives, University Libraries, University of Nevada, Las Vegas. Las Vegas, Nevada.


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(C O P Y) UNION PACIFIC SYSTEM Omaha, Nebraska May 25, 1931. Mr. W. M. Jeffers, Vice President, Omaha, Nebraska. Mr. A. S. Halsted, General Solicitor, Los Angeles, California. Gentlemen: Los Angeles & Salt Lake Railroad Company requisition No. 41, approved by the Executive Committee on May 19th, covers construction of 2,425 feet of water supply line at Las Vegas, to serve Industrial District No. 1: It has been the policy of the Income Tax Department not to authorize railroad companies to charge against income accruals of depreciation on any property other than equipment. Since it is the practice of the Las Vegas Land and Water Company to accrue depreciation on pipe lines at 2 per cent per annum, it is desirable to have the pipe line owned by the Land Company, and thus get the benefit of the saving in income taxes, even though the amount may be small. Will Mr. Halsted therefore please arrange to have the necessary steps taken to extend the franchise of the Las Vegas Land and Water Company to cover Industrial District No. 1? After this has been accomplished, will Mr. Jeffers please have work orders prepared transferring the property, reporting same on Form 280. Yours very truly, (Signed C. R. Gray President