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Item 5. Page 13. The Commission finds that the Las Vegas Land and Water Company should in equity reimburse those customers who have paid for service under the 1951 schedule of Rates #21 (effective Sept. 1, 1951) for cooling water for refrigeration machines. The amount collected for refrigeration and air conditioning subsequent to Sept. 1, 1951 under Rate #21 to June 30, 1953 amounts to $2350.70 which includes $2148.50 now being held in a separate water company account, the difference of $202.20 represents amount paid by consumers during the period Sept. 1 to Dec. 31, 1951* Referring to the last paragraph of the Commissions order on Page 17 which states that “the Las Vegas Land and Water Company is authorized to refund any overcharges and waive any undercharges for this type of service which may have occurred prior to the effective date of this order". I believe that my comments under Items 2 to 5 inclusive of Commission's findings will furnish the information required by the above mentioned paragraph. It is my thought that the question as to whether refunds authorized by the Commission should or should not be made, should be decided by the legal department and executives of the Water Company. Mr. Reinhardt #5 hilled for this service prior to January 1, 1952. The water company has no outstanding hills for undercharges. Enel. LRM/tp L. R. Maag