upr000163 64

24 781.21 - General Office Supplies and Expenses The cost of office supplies such as stationery, stamps, tele­phone and telegraph charges, and other miscellaneous items are included in this account. The standard proration as used on other general ex­penses is applied here. In amount the charges are slightly in excess of $1000. 781.24 - Law Expenses The charges to this account arise from those law expenses that are incurred in Las Vegas. Legal services furnished the Water Utility by officials of the Railroad have not been heretofore charged. The local legal work relates essentially to such items as matters before city and county authorities and drawing up contracts for main extensions with real estate subdividers. Direct charges are made to the water system when possible. Of the total amount of such local .expense jointly incurred by all Las Vegas activities of L.V.L. and W. Co., 90$ is currently being charged to the Water Utility. Legal expense arising for services performed by the Produc­tion Company for the Water Utility cover general corporate work, in­cluding contact with regulatory and other governmental bodies and the drawing up and review of outside contracts. Legal expense assigned for the year 1949 on this account was $5,270. The estimated law expense of the Production Company that should have been assigned was $1,800. Accordingly, there is included in management expense $1,800 as a charge for legal expense incurred for the account of the Water Utility. The adjusted charges represent approximately 2.7$ of the total expenses, exclusive of income taxes. 781.28 - Other Miscellaneous General Expenses Some of the miscellaneous expenses included in this account