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Automotive and Shop Equipment and Material on Hand No inf on nation is available as to the value of these Items. The Union Pacific has been unable to furnish an inventory although It vas stated that the value vas not considered to be a very appreciable amount. Credits to District The Pules and Regulations of the Las Vegas Land and Water Company, concerning service to customers, Include certain payments on the part of the customer which should be credited to the District. Pule 8a requires the customer to pay $3.00 for each 3A~*n°h tapping of the company water mains. Inasmuch as the appraisal includes the complete cost of Installing the service connection, the District obviously should receive a credit of $5.00 per service connection or a total of $3^#385 for 6,877 service connections as listed in the appraisal. This is an investment which the public has already made in the water system. Pule 9 requires an applicant for water service, whose application requires the water company to extend Its mains more than 50 feet, to enter into a contract to d&vance sufficient money to cover the cost of making such extension. This amount is refunded at the rate of 39$ of the revenue received from sales of water through connections to the extension for a period of 10 years or until the full amount has been refunded, whichever occurs first. Prior to September 1, 1951# the rate of refund was 50$ of the revenue. The unrefunded portion of these advances, according to testimony at the water rate hearing in Las Vegas (see p. 67 of transcript of hearing, April 3, 1951) was $263,52^ as of December 31# 1950. Additions to distribution facilities during the 16-month period, January 1, 1951 to 11-