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road Company”), exclusive of land and water rights was *514,P44.45 as of December 31, 1950. Your petitioner alleges that the true book cost of* investment cost of such facilities as of said date was '1773,554.00. At the former hearings in the above entitled proceeding your petitioner introduced evidence that the book cost of said facilities as of December 31, 1950, was '*773,554.00, but did not introduce detailed evidence concerning the history of the construction of such facilities, the work orders under which facilities were constructed, the separate costs of the facilities constructed under each work order or a detailed description of the facilities constructed under each such i-rork order. Your petitioner is informed and believes that the conclusions reached by the Commission with respect to the book cost of such facilities were based in part upon information contained in documents filed by the Water Company with the State Engineer of the State of Nevada relating to the cost of drilling certain water wells and incidental facilities which constitute a portion of the said water production facilities of the Railroad Company. Your petitioner alleges that sub seouent to the vear 1931 substantial improvements were mad to the said water production facilities of the Railroad Company at Las Yogas from which the Tsfeter Company acouires its supplv of water, which wore in addition to the facilities referred to in the records on file in the office of 2