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the Las Vegas Land and Water Company. This valuation was prepared for use in rate making purposes and is not the ledger value as set up in our hooks* Table Ho. 3 for the years 1925 to 1950 inclusive shows, as near as may be determined, the profit and loss of L.V.L. & vlT.Co through operation of water facilities based on valuation given in Table No. .2* It is thought that Tables Nos. 1, 2 and. 3 contain information tha t will be required when appearing, before the Nevada Public Service Commission for increase in water rates* Table No. 4 for the years 1925 to 1930 inclusive shows the profit and loss, as near as we are able to determine, based upon the Valuation Department's valuation of L.V.l&wCo's. facilities but not including value of water or general expenses. Table No. 5 for the years 1925 to 1930 inclusive shows the profit and loss, as near as we are able to determine, based upon record of amount in Investment accounts together with expenses and renenues, all as reported by> the Auditor. You will please note that Table No. 5, year 1929, indicates that value of LVI&WCo's facilities is $81,278.05 while Table No. 4, year 1929, indicates this value to be $102,332. These figures represent the present book value and the value according to the Valuation Depart