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<br />f <br /> <br />~ <br /> <br />-20- <br />between the Company and the District, and is one of the reasons <br />we have recommended elsewhere a complete auditing of the books <br />of all public irrigation districts in the area). <br />Another result is that the District has more than its pro <br />rata 1895-3/4 shares of Company reservoir water available for <br />delivery to its District taxpayers each year, because of the <br />additional "private rights" which have been leased. <br />When the District leases these "foreign private rights" a <br />notation is made on the District records, but not on the Company <br />records. Apparently the Company keeps no records on seasonal <br />transfers of its own shares, whether to the District or to others. <br />For example, we have learned that Leon L. Lake apparently leased <br />his six Riverside "foreign private rights" in 1966 to farmers under <br />the Weldon Valley Ditch. (Lake irrigates under the Tremont Ditch). <br />The Riverside Company has no record of this transaction, which was <br />handled by John L. Samples, the Water Commssioner. <br />As another example, Scott Stratton (Lower Platte & Beaver) <br />leased two Riverside "foreign private rights" to Floyd Wulf on <br />May 6, 1966. Since Wu1f irrigates under the Riverside, this type <br />of transfer should be indicated on the Riverside Company books <br />in order for it to know how much water to deliver to Wu1f. An <br />examination of the Riverside records (it was unclear whether they <br />were Company records or District records) indicated nothing of <br />this transaction. The records show that Wu1f farms lands owned <br />by the Brandt Estate and he is entitled to four "private rights" <br />with that land. The 1966 records show that he leased, in addition <br />to the four private rights he already had, only two private <br />rights "from Gill" on August 1, 1966. Yet we know that Stratton <br /> <br />+ <br /> <br />. <br /> <br />. <br /> <br />, <br /> <br />. <br /> <br />. <br /> <br />WOODWARD.CLYDE.SHERARD AND ASSOCIATES <br />