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making such investigation the Commission may avail themselves of all inform­ation contained in the assessment roles of the various counties and the public records and files of all state departments, offices, and commissions, and any other information obtainable." The Commission did not use any material or records which were not & part of the records of the Las Vegas Land and Water Company and such infoimatian was a part of the records of that Company and available for its use at any time. There was no violation of Amendment lU to the Constitution of the United States' and Section 8 of Article I to the Constitution of the State of Nevada. DEFICIENCY IN RATE BASE OF RAILROAD COMPANY The rate base found by the Commission to be the reasonable rate base for the water production facilities and water bearing lands of the Union Pacific Railroad Company is contended to be not based upon the evidence of the record and to be grossly insufficient because: 1. It does not include the capital actually expended and recorded on the books for all of the water production facilities of the Union Pacific Railroad Company, used or useful in the production, transmission, and delivery of water to the Water Company. The Las Vegas Land and Water Company files an Annual Report to the Public Service Commission of Nevada. Under General Instructions, paragraph 5, it reads "Every Annual Report should in all particulars be comple te in itself and reference to rates of former years or t o other reports should not be made to take the place of required entries except as otherwise specifically author­ized.", and each Annual Report contains a statement under "Important Changes During the Year", page 3, and it says, "If no changes of character indicated have occured during the year, state that fact." And then it sets up a statement of mains laid,* so many feet of 6", so many feet of 8", and so many feet of 12", - 2 -