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m £4S Y&GA3 LAMB AMD WAfLt COSPARY Omm*. m May 1, 1953 704-36 Hr-* B* &• Bennett - Lo b Angeles, Calif* $ (CL-Mr, Wo* Reiiihapdfc - Los Angeles, Calif* Mr, §* 1st Reuse ’Hr* t, B, Hulaiser Mr* L * E * slsag - Las Vegas, Mev* 80-11* iar# L, 1* Maag fkL# refers to your letter of April 21, 1953* file M y comments on tbs Las Vegas Valley Hater District * s request for records will be confined to tie records under tbs jurisdiction of the Accounting Department* I an thoroughly la accord with your belief that the District's request for the records listed is too far-reaching and their request cannot be fully complied hereinafter stated* with for reasons With respect to the water distribution facilities, there is attached, a statement showing in a general way, the various books, etc*, that are la use, together with approprlat remarks concerning their disposition* Your thought that the District should be furnished with the original contracts under which it assumes liabilities pertaining to. the water facilities, be could arrange for neces­sary photostating in order to retain a true copy in our files* We have no objection to turning over all of the ac- 1/ counting records at Las Vegas to the District unless Mr, Maas d \ knows of some reason why this should not be done* * Your understanding is correct that the later Company «ep Its accounts in accordance with the accounting ktlon shown in the Annual Report to Mevada Public Service Commission* leither do we have a manual describing the nature of the charges and credits which are made to Accounts 115 and 3k7* However, as information, the amounts included in those accounts as of December 31, 1952, represent* Account 115s Material and supplies on Hand for tusieo ni onf cwoantneerc tliionne sw.ith repairs to and construc­Account 5 2 7 : fools and equipment, office furni­steurrev, i cea*utomobiles and trucks, assigned t© water