upr000336 97

\ ijas^ Vqgas, Nev.- Relay Water Mains.. Mr. Maguire: r - I jOb A n ge les. G et. 1 2th . 1921 Your urgent mailgram of Oct.llth., attaching copy of letter from Div. Engineer M iller, dated Sept. 24th. asking for ledger value of 18" wood stave pipe line installed in 1907 from a point where the 8" line leads off to the power-house from the recently installed 16" line to Main Street, approximately 1372 feet. My study of this has taken me through an analysis of the whole situation, with the following results: / Appropriation #870 in 1909^068 not apply to the pipe line between the points mentioned. Appropriation #671 in 1907 appears to have replaced some 1360 feet of 18" steel pipe with some 1X00 feet of 18" wood pipe between the points in question, the difference in length being due to a more direct line of wood pipe. This appropriation #671 was entitled * Renewing Pipe Lines * and charged by the Auditor to Operating Expenses. It would appear from this fact that i f we now retire the wood pipe, which was charged O.E. we should go back and retire from Investment Account the original 18" steel-pipe displaced, but not written out; however, I find that in appropriation No.1965 replacing some 9940 feet of the pipe line with a 16" line in 1918, that the ledger^of whole of the original 18" steel pipe seme 10,450 feet'laid in 1905 under original construction was retired. This w ill result in the present replacing of 18" wood pipe with 14" Oast Iron pipe as a straight addition to the physical property. value Valuation Engineer