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V estimates, as in this case, reflect the revenues which will be derived from such additions. For typical cases see the following public service commission decisions: Salt Lake City Line (Utah Public Service Commission 1949) 7$ P.U.R. (NS) 1. Southern Utah Power Co. (Utah Public Service Commission 1929) P.U.R. (NS) 432. P.U.C. v. Central Maine Power Co. (194$) 75 P. U.R. (ns) 9<t: Potomac Edison Co. (Md. 1935) 7 P.U.R. (NS) 135. Re Northern States Power Co. (North Dakota 1938) 22 P.U.R. (NS)364. In the case of New England Tel,& Tel.Co., 66 Atlantic (2d) 135, decided May 3, 1949, the Supreme Court of Vermont said: Mf public utility company should expand in order to meet the demand of the people for additional service. Construction to meet such demand cannot be started one day and completed the next. Such construction when reasonable should be encouraged. If at the time of a rate hearing it should appear from the evidence that certain property under construction will be available for use in the way of furnishing service during the period in which the rates in question will be in effect, such property should be included in the rate base. Monroe Gaslight & Fuel Co. v. Michigan Public Utilities Comm., D;C., 11 F. 2d 319;" Columbus Gas & Fuel Co. v. Columbus, D.C., 17 F. 2d 630.” Table X on page 24 of Exhibit B, shows that the esti- mated cost of capital additions to the properties of the Railroad Company during the year 1951 is $69,250.00. This includes the cost of three pumps installed on Wells No. 8, 10 and 11 to in­crease the supply of water for the summer season of 1951. A sub­stantial part of the additions listed have already been completed or are in the course of construction. These capital expenditures -43-