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^ The valuation heretofore used for the Jointly need property was based on Incomplete data, and mill no doubt be revised to conform to the figure of #284,772.21 which we are giving to Mr* Wlpprecht, effective January 1, 1942. The LVLandWCo. Itself produces no water; its entire supply being purchased from the LAASLBBGo. Under such conditions the sales of water made by the hVhandVUo. could not exceed the gallons purchased by it under meter readings from the X*A&Sl»2B0o. However a comparison of the gallons shown by the meter readings with the gallons reported by the LVL&ndWGo. to the Kevada Public Service Commission as being sold to customers, discloses the following discrepancies: Tear Meter sales by LA&SL to LYLandVCo. 1930 1931 581,867,800 1932 650,000,000 1933 756,924,000 1934 814,096,600 868,932,898 1935 909,361,000 11993376 962,277,900 853,960,940 1938 776,082,840 1939 861,502,515 1940 1,032,413,100 1941 1.151,948.800 Sales to customers reported to HPSG by LVLandWCo. 581,692,500 660,000,000 756,919,000 814,096,600 876,953,029 907,437,262 886,810,608 938,702,963 1,036,143,300 968,071,100 1,217,410,000 1.484,687.800 Excess of sales reported over known sources of supply (flallons) 176,300 5,000 8,000,131 1,923,738 76,467,292 84,742,023 260,060,460 116,568,585 184,996,900 352,739.000 Total 10,189,368,393 11,118,904,162 929,535,769 Mr. Bracken states that the sales rsported to the Commission "may be considered as accurate as can be obtained. Any discrepancies between this and B/Gs rendered by R.H.Go. are due to adjustments mads by this office account Clark Street meter dial turning completely over during month or meter stopped and consumption estimated". 10.