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and finally on page 15 of General btatlstlos the Annual Report sets up the property In use at the beginning of the year ana at the end of the year as between transmission mains ana distribution mains, reservoir® and purification system, the report as made to the Semmisslon Is a part of the records of the Las Vegas Land and Hater Company, Is sworn to by an official of the Company, la which he says, *1 svenr that the foregoing return has been prepared under my direction from the original books, papers, and records of respondent Company and that the accounts and figure® contained In the foregoing return embrace all the operations of said Company during the period for which said return is made, to the best of mgr knowledge. Information and belief.* the Opinion and Order of the Commission are supported by and are not contrary to the evidence before the Corns-i salon. In the memorandum in support of the petition it Is hardly necessary to comment on the statement made In view of the fact that Section S of the Rubllc Service Commission Law give® the Commission authority to avail Itself of all Information contained In the 'public records, etc., etc. The Hater Company mn not denied even one of Its fundamental rights. The Commission lust used all of the records of the Hater Company, even those that appeared back in 1931. It aid 1 II not at any time go outside of the record®, all authenticated by mm officer of the Company* It is Interesting to note- on page 51, a statement of recorded amounts of various Items of equipment totaling "Recorded Cost #544,355.55*, and the state* ©eat immediately below *AU of these cost® were not recorded in the becks of the Railroad Company during the year 194©.* It Is hard to enterstend bent counsel for the Company can make the statement *Xt Is obvious by dis.regardlng the testl* moay In this ease as to book value, the Commission has constructed trm trag* meat&ry and inaccurate information m erroneous and deficient capital base tor the Railroad Company* when counsel must know that the Opinion and Order mw