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IAS VEGAS LAND AND WATER COMPANY Omaha ** May 1, 1953 704-36 Mr. E. E. Bennett - Los Angeles, Calif.: (CC-Mr. Wm. Reinhardt - Los Angeles, Calif. Mr. W. R. Rouse Mr# W. H. Hulsizer Mr. L# R. Maag - Las Vegas, Nev.) 80-11. This refers to your letter of April 21, 1953, file My comments on the Las Vegas Valley Water District*s request for records will toe confined to the records under the jurisdiction of the Accounting Department* I am thoroughly in accord with your belief that the District*s request for the records listed is too far-reaching and their request cannot be fully complied with for reasons hereinafter stated. there is attached, a statement showing in a general way, the various books, etc#, that are in use, together with appropriate remarks concerning their disposition# Your thought that the District should be furnished with the original contracts under which it assumes liabilities / after the sale date is concurred in* I am also agreeable to furnishing the District with all of the leases or easements pertaining to the water facilities# We could arrange for neces­sary photostating in order to retain a true copy in our files* We have no objection to turning over all of the ae** counting records at Las Vegas to the District unless Mr* Maag knows of some reason why this should not be done* Your understanding is correct that the Water Company does not keep its accounts in accordance with the accounting classification shown in the Annual Report to Nevada Public Service Commission* Neither do we have a manual describing the nature of the charges and credits which are made to Accounts 115 and 327* However, as information, the amounts included in those accounts as of December 31, 1952, represent: Account 115: Material and supplies on hand for use in connection with repairs to and construct tion of water lines. Account 327: Tools and equipment, offiee furni­ture, automobiles and trucks, assigneSHto~water service. With respect to the water distribution facilities,