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<br />, f <br /> <br />, <br /> <br />-36- <br />books how much water he has coming to him during the balance of <br />the season. <br />One facet of this bookkeeping arrangement is a method of <br /> <br />, <br /> accounting for the water rights owned or leased in other systems <br />. by farmers under the Bijou. For instance, on a ledger sheet <br /> headed "Jackson Lake" appear the names of three Bijou system far- <br />. <br /> mers who own Jackson Lake rights. In addi tion, for the year 1966, <br /> <br />, <br /> <br />a fourth name was added, that of Robert Kula, who had leased two <br /> <br /> <br />Jackson Lake rights from Noble Higbee (Lower Platte and Beaver) <br /> <br /> <br />for the 1966 season. <br /> <br /> <br />Transfers from one farmer to another are handled by means of <br /> <br /> <br />written "water orders." Two different kinds are used: one for <br /> <br /> <br />intra-system transfers, addressed to the Bijou Irrigation Company, <br /> <br /> <br />and another for transfers in from outside the system. The ori- <br /> <br /> <br />ginals and carbon copies of these forms, which supposedly must be <br /> <br /> <br />signed by the water "seller", are kept permanently in the Bijou <br /> <br /> <br />office. Posting to the system's ledger books is done from the <br /> <br /> <br />originals. <br /> <br /> <br />These records are kept solely for the benefit of the Bijou <br /> <br /> <br />system, and copies of the "water orders" are not sent to other <br /> <br /> <br />systems. Thus, if a farmer under the Lower Platte and Beaver <br /> <br /> <br />were to lease his Jackson Lake water to a farmer under the Bijou, <br /> <br /> <br />the "water order" would appear on the Bijou books, but not on the <br /> <br /> <br />Jackson Lake books, and not, so far as we have yet been able to <br /> <br /> <br />tell, on the Lower Platte and Beaver books. It obviously must <br /> <br /> <br />be handled through the Water Commissioner, John L. Samples, since <br /> <br /> <br />otherwise such a system could not be operated if only the Bijou <br /> <br /> <br />system had any record of the transfers. <br /> <br />> <br /> <br />. <br /> <br />WOODWARD.CLYDE.SHERARD AND ASSOCIATES <br />