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V and finally on page 13 of General Statistics the Annual Report sets up ijh© property in use at the beginning of the year and at the end of the year as between transmission mains and distribution mains, reservoirs and purification system. The report as made to the Commission is a part of the records of the ' Las Vegas Land and Water Company, is sworn to by an official of the Company, in which he says, "I swear that the foregoing return has been prepared under my direction from the original books, papers, and records of respondent Company and that the accounts and figures contained in the foregoing return embrace all the-operations of said Company during the period for which said return is made, to the best of my knowledge, information, and belief." The Opinion and Order of: the Commission are supported by and are not contrary to the evidence before the Commission. In the memorandum in support of the petition it is hardly necessary to comment on the statement made in view of the fact that Section 8 of the Public Service Commission Law gives the Commission authority to avail itself of all information contained in the public records, etc.,etc. The Water Company was not denied even one of its fundamental rights. The Commission just used al1 of the records of the Water Company, even those that appeared back in 1931. It die not at any time go outside of the records, all authenticated by some officer of the Company. It is interesting to note on page 31, a statement of recorded amounts of various items of equipment totaling "Recorded Cost $3lUi,333.35", and the statement immediately below "All of these costs were not recorded in the books of the Railroad Company during the year 19^6." It is hard to understand how counsel for the Company can make the statement "It is obvious by disregarding the testimony in this case as to book value, the Commission has constructed from fragmentary and inaccurate information an erroneous and deficient capital base for the Railroad Company" when counsel must know that the Opinion and Order was - 3 -