upr000283 184

had a right to assume that the figures produced were accepted as correct. Notwithstanding that fact, the Commission on pages 15 and 16 of its opinion starts with the valuation which it deter­mined to be the cost of the water production facilities of the Railroad Company as of January 1, 1931, in its decision in I & S Docket No. 52 and adds to that figure certain amounts in var­ious years which are presumaoly the amounts which the Commission finds had been added from time to time to the plant of the Rail­road Company. From the summation of these figures the book cost of the Railroad Company is found to be $514,855.45 as of Decem­ber 31, 1950. The Commission’s opinion does not state from what source it obtained the information set forth therein. It is a certainty that the figures used by the Commission are not taken from the record in this case and the Water Company has not had an opportunity to explain them or refute them. Furthermore, they are contrary to the undisputed evidence in the record as to the book value of the water production facilities, exclusive of land ovmed by the Railroad Company. The extent of the error in the Commission’s figure can be illustrated by the figures for the year 1946. The Commission's decision states that in that year there was added to the capital base $97,571,47. As shown on sheet 4 of Schedule 1, attached hereto that amount happens to be the recorded cost of one concrete reservoir constructed under Work Order 3180 which was initiated in the year 1946. Schedule 1, attached, also show's that in the same year under the same -30