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of $1032." These are hut samples of the operations involved In this case. Testimony was introduced by witness Bearden, who stated he had Installed almost 3000 tons of air conditioning in Las Vegas area, that for any refrigerating unit the cooling water required would be approximately three gallons per hour per ton of refriger­ating unit and that an ordinary lawn sprinkler would dissipate under thirty pounds pressure about 300 gallons per hour, or suffi­cient to operate a 100-ton refrigerating unit. There was testimony by Jefferson of J & M Refrigeration Service to the effect that a short test on a 60-ton refrigerating machine indicated its use of approximately sixty gallons of water per hour for cooling purposes, or one gallon per minute. A question was raised in the hearing as to the necessity of requiring more water than would be evaporated for the purpose of washing away minerals in the water. Analysis of the water, however, Indicates that it is quite pure and does not carry lime in any detrimental amount. Analy­sis indicates it runs about 228 parts per million. There is much testimony in the record to Indicate that the machines for cooling purposes run from May to September, that most of them are thermostatically controlled and shut off when the tem­perature reaches a certain level, that when the machines are shut off the cooling water is also shut off, and that during the summer season the refrigeration load is not to exceed sixteen hours out of the twenty-four. There have never been any distinctions in the schedule of rates between the refrigeration for making ice or the refrigeration