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additions to their system no cognizance vaa taken of this fact in the depreciation rate set up in the District appraisal* Additions and Betterments - January 1, 1931 to May 1, 1952 Data on additions to the water system after December 31, 1950 were furnished by the Union Pacific. Evidently the Union Pacific engineers used actual construction coats for the appraisal figures shown. These figures wore presented to the District in the fora of a sumaary without any itemized information regarding the source of the figures. Consequently, it has h e m impossible to check the accuracy of quantities and costs. The new West Side Pumping Station installed approximately erne mil© south of Bonanza Road and Sunny Place is included in the valuation of the production facili­ties. Valuation of the distribution facilities includes distribution systems for new subdivisions and 877 new service connections. Deductions ° Cost of Pavement Removal and Replacement The law seeiae to be settled against the inclusion of the cost of cutting and replacing pavement as an element in Just compensation, except to the extent that the utility has been compelled to incur such an expense in the construction of its system. It seems unreasonable to say that a water system is of greater value because the streets over its mains are paved. In fact, a water system ha®, if anything, a diminished value if the streets over its taaina are paved, both because it will cost more to dig through the pavement and mint&im the mains, and because the expense of replacing the m i n s at the end of their useful life will b© greater than if no pavement existed. According to the annual reports made by the Las Vega® Land and Water Company to the Public Service Comission of Iterate, on January 1, 19^0