Discussion of how Las Vegas Land and Water Company ownership of all water production would affect their tax situation and the pros and cons of the railroad being named a public utility.

Discussion of the new contract between the Las Vegas Land and Water Company and the railroad and the new rate the water company will pay for water, which would likely result in a water rate increase for users.

The company could possibly see tax benefits from transfering the pipeline serving the industrial district to another district. Letter has a date stamp from the Los Angeles & Salt Lake Railroad.

Value of water production facilities of the railroad and the water company minus depreciation as of December 31, 1950.

Discussion of strategy to resist the railroad being forced to spend money to increase water production; Letter has date stamps from E.E.B., E.C.R. and U.P. R.R. Law Department, Los Angeles. "80-12" is written in red pencil in top right corner.

Letter from the Railroad stating that water meters were necessary to determine what a fair rate would be when the contract between the Railroad and the water company was re-negotiated.

Chart showing revised charges to the Las Vegas Land and Water Company from the Union Pacific Railroad Company for the years 1939-1941 and the first nine months of 1942 based on projected and actual water consumption in Las Vegas.

Transcribed Notes: Auditor of Disbursements' Office, Omaha, Nebraska - September 22, 1942.