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which are likewise being used for the current year 1950. These are; 25 Water system 88$ Rooming house 1 0 Lots and land 2 Total TU5$ B - Administrative Charges Arising outside of Las Vegas Any examination and analysis of the local opera­tions of the Water Utility will show, for example, that the general accounting, preparation of work orders for plant additions, engineering estimates, general planning, tax work and executive supervision is handled in large measure out of the Los Angeles and Omaha offices of the Union Pacific Railroad for the account of the Water Utility. An analysis of the work performed.for the Water Utility indicates that the following charges would be conservative for an average year of operation: Dept, of U.P.R.R.Co. in which incurred Amount Accounting Executive Assistant Treasurer $5,833.00 .1,125.00 70.00 Engineering and Manager-Industrial Development 1,268.00 Tax 100.00 General Manager of Properties 850.00 Total $7,246.00 781.12 - Other General Office Salaries Under this classification is charged the salaries of the stenographer-clerks and the checker at Las Vegas. The allocation of these expenses to the water system is on the same basis as for administrative salaries and expenses. The amounts charged in 1949 were roughly 43$ of the charges in Account