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2 which are within connecting distance of the Las Yogas Land and Water 00*8. pipe lines. It is my view that the comparisons furnished are not representative of the proper measuring stick and further that to determine the increase in water users Mr, Bracken should fur** nish the number of water users and revenues collected separately for the first five months of the years 1940, 1941 and 1942 and separately for Las Yogas Townsite and the various additions. This information is readily available in Mr* Bracken's office on Form 26, "Monthly Report of Land and Water for 19 ". I understand Mr, Guild will request this data and as soon as received, will collaborate and advise you result. The quotation in your letter from Mr, Bracken to Mr, Jeffers concerning surprise checks by Accounting Department in addition to checks by Traveling Auditor is not entirely clear. X think Mr, Bracken has reference to the fact that prior to the consolidation in 1936, Traveling Auditors made all of the checks of his accounts and subsequent to that time as and when >