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Las Vegas - September 26, 1951 Mr • Lt A« WhltfiJ Kef errin g to your le t te r o f September 24* f i l e HD 13-3* As regards the various items referred tot 1* Our B/G 125 was submitted la amount §40*93 and c o lle c tio n was made accordingly* While your le t te r of August 31 referred to $40*66, we d id not re a lize the b i l l had been re w ritte n to correct an e rro r in computation* In the circumstances the excess of 1*27 should be refunded to Fra n klin Motel and Form 183, V -389, is attached* 2* We w il l correct our records accordingly. 3* The expense charged to w*o, 643 and 671 by Fora 6 of August 8 , 1953-* represents cost of recording easements furnished to the Subdividers pursuant to the contracts* The easements grant to the Water Company the rig h t jo in t ly w ith other U t ilit y Companies to construct the water mains over property of the Subdivider* Inasmuch as i t Is not our p ra ctice to o a p lta llze the value of such rig h t of way Mid as toe cost of recording such easements la not subject to refund the question arises as to whether such expense should to ca p ita lize d o r charged d ire c t to expense. Th is same s itu a tio n arises in connection w ith expense incurred In recording H ills of Sale* W ill appreciate your advice, 4* We w ill endeavor to gseert&ln Mr. Van lyd e rg ra ffM address and advise* 5* Forms I 83 and Form 130-0 w ill to prepared as requested* 6. This expense should to charged to W.Q. 6?4. 8* X fin d we fa ile d to set up refund accounts fear these contracts* We are assembling data and w ill include in refund vouchers fo r the 3rd quarter* k 4^ W* H* Johnson