TABLE OF CONTENTS
Overview
Agency History
Scope and Contents of the Records
Arrangement of the Records
Restrictions
Index Terms
Related Material
Administrative Information
Description of Series
Audit files,
1974-1979,
|
Railroad Commission of Texas, Gas Utilities
Division:
An Inventory of Audit Files at the Texas State Archives,
1974-1979
| | |
|
|
| Creator: | Railroad Commission of
Texas. Gas Utilities Division. |
| Title: | Audit files |
| Dates: | 1974-1979 |
| Abstract: | These files contain
gross receipts tax forms, audit field forms, and correspondence of the Gas
Utilities Division (later called the Gas Services Division) of the Railroad
Commission of Texas. Dates covered are 1974-1979. Field audits of gas
utilities
are conducted to enforce the natural gas rates set by the Railroad
Commission,
to collect the gas utilities gross receipts tax, and to ensure utility
compliance with all other statutory and regulatory requirements.
|
| Quantity: | 8 microfilm
reels |
| Repository: | Texas State Archives |
The Railroad Commission of Texas had its origin in the demands of the
shipping public in the late 1880s which insisted that railroads be subject
to
regulation based on public interest. An advocate for governmental
regulation,
Attorney General James Stephen Hogg ran for Governor in 1890 with the issue
of
railroad regulation as the focal point of the campaign. Hogg was elected
Governor in the general election and the voters also approved an amendment
to
Article X, Section 2 of the Texas Constitution that empowered the
Legislature
to enact statutes creating regulatory agencies. These elections paved the
way
for the Legislature to enact on April 3, 1891 "An
Act
to Establish a Railroad Commission of the State of Texas," that later
was
placed in the Texas Revised Civil Statutes under article 6444 et seq.
(House
Bills 1, 3, and 58, 22nd Legislature, Regular Session).
The Commission originally consisted of three members appointed by the
Governor for three-year terms. Governor Hogg appointed the first three
Commissioners in 1891, including John H. Reagan, who resigned as U.S.
Senator
from Texas to serve as the first Chairman. The Texas Constitution, Article
XIX,
Section 30 was amended in 1894 to provide for elective six-year overlapping
terms for the Commissioners. That same year John H. Reagan was elected and
served until his retirement in 1903.
The Texas Railroad Commission was the first regulatory agency created
in the State of Texas and originally had jurisdiction over the rates and
operations of railroads, terminals, wharves and express companies. The
legal
focus was on intrastate passenger and freight activities. Interstate
jurisdiction fell under the U.S. Interstate Commerce Commission. For the
first
twenty-five years of its existence, the Railroad Commission was largely
concerned with regulating railroads, setting rates, receiving complaints,
and
making investigations. As other controversies arose where the Legislature
deemed that the public interest could best be served by regulation,
additional
duties were assigned to the Railroad Commission.
The Railroad Commission's authority was broadened beginning in 1917
with the passage of the Pipeline Petroleum Law, Senate Bill 68, 35th
Legislature, Regular Session, that declared pipelines to be common carriers
like railroads and placed them under the Commission's jurisdiction. This
was
the first act to designate the Railroad Commission as the agency to
administer
conservation laws relating to oil and gas.
The Commission's regulatory and enforcement powers in oil and gas were
increased by Senate Bill 350 of the 36th Legislature, Regular Session, the
Oil
and Gas Conservation Law, effective June 18, 1919. This act gave the
Railroad
Commission jurisdiction to regulate the production of oil and gas. Acting
upon
this legislation, the Commission adopted in 1919 the first statewide rules
regulating the oil and gas industry to promote conservation and safety,
including Rule 37. This rule requires minimum distances between wells at
drilling sites in order to protect field pressure and correlative
rights.
The Gas Utilities Act of 1920, House Bill 11, 36th Legislature, 3rd
Called Session, gave the Commission regulatory and rate authority over
individuals and businesses producing, transporting, or distributing natural
gas
in Texas. In 1937, following a large natural gas explosion in a school in
New
London, Texas, the 45th Legislature passed legislation giving the Railroad
Commission the authority to adopt rules and regulations pertaining to the
odorization of natural gas or liquefied petroleum gases (House Bill 1017,
Regular Session). The passage of the Public Regulatory Act of 1975 (PURA),
House Bill 819, 64th Legislature, Regular Session, required certain state
regulatory agencies, including the Commission, to set the overall revenues
of a
utility based on its "cost of service."
Regulation of liquefied petroleum was added to the Commission's
responsibilities in 1939 by House Bill 792, 46th Legislature, Regular
Session.
The legislation authorized the Commission to adopt and enforce safety rules
and
standards in the storage, handling, transportation, and odorization of
butane
or LP-gases. Regulation of compressed natural gas was added to the Railroad
Commission's responsibilities in 1983 (Senate Bill 617, 68th Legislature,
Regular Session).
The Railroad Commission regulates the oil and gas industry to prevent
the waste of resources and to protect property rights and the environment.
It
oversees hazardous materials pipelines and natural gas pipelines and
distribution systems as well as propane, butane, compressed natural gas,
and
liquefied natural gas. The Commission licenses and conducts seminars for
oil
and gas dealers and their employees. It also oversees railroad safety and
rail
planning; surface mining for coal, uranium, and iron ore gravel; and land
reclamation when mining is complete.
The Gas Services Division, formerly the Gas
Utilities Division, works to ensure that a continuous safe supply of gas is
available to Texas consumers at the lowest, reasonable rates. The division
establishes rates and services that are fair and reasonable for gas
utilities
and their customers; enforces those rates; maintains safety standards in
the
gas and hazardous liquids pipeline systems throughout the state by
inspection
and investigation of any hazards or accidents; oversees intrastate
gathering
and storage services; and adopts and maintains adequate safety rules and
standards in the handling, transportation, and odorization of LP-gases
(liquefied petroleum gases) for dealers, handlers, and consumers. It
further
regulates propane and compressed natural gas by requiring anyone working
with
these gases to pass a written qualifying exam administered by the
Commission.
The division also focuses on regulatory policy and analysis as well as
identifying and eliminating natural gas transportation problems. There are
four
main sections in this division - Audit, Liquefied Petroleum Gas, Pipeline
Safety, and Regulatory and Analysis.
Railroad Commission support divisions include the Public Information
Office, Personnel, Finance and Administration, Information Technology
Services,
Intergovernmental Affairs, and the Office of Internal Audit. Three elected
Commissioners direct the operations of the agency.
In 1999, the agency had approximately 848 FTE (full-time equivalent)
employees. Legal authority for the Railroad Commission is the Texas
Constitution, Art. X, Sec. 2 and Art. XVI, Sec. 30; and the Natural
Resources
Code, Chapter 81.
Return to the Table of Contents
These files contain gross receipts tax forms, audit field forms, and
correspondence of the Gas Utilities Division (GUD) (later called the Gas
Services Division) of the Railroad Commission of Texas. Dates covered are
1974-1979. Field audits of gas utilities were conducted to enforce the
natural
gas rates set by the Railroad Commission, to collect the gas utilities
gross
receipts tax, and to ensure utility compliance with all other statutory and
regulatory requirements. The audit consisted of a visit to the gas utility
by a
GUD auditor who examined the companies' records to verify selected entries
in
the company's annual report. The audit file for each company is divided
into
three parts: gross receipts tax forms, audit field forms, and general
correspondence. Frequently, only the gross receipts tax forms are present
in a
company's file since companies are not audited every year and no
correspondence
is necessary if there are not violations or problems.
The gross receipts tax was required of every utility that received
revenue from its pipeline operations. The tax was paid quarterly and
reported
on form GU-3A. Also included is form T-4 - "Application for Permit to Operate Pipeline or Pipelines in
Texas." This form determined which gas utilities were required to pay
the
tax and which were not.
The audit field forms were the paperwork filled out by the auditor
when checking the figures in the utility's annual reports, the payment of
the
gross receipts tax, and for compliance with regulations. The auditor filled
out
separate forms for each of the following: gross receipts tax paid, natural
gas
purchase contract terms, quality of service, current monthly cost of
service,
gas operation revenues, purchased gas expense, unaccounted for gas
distribution, and a summary field report.
The general correspondence between the utilities and the GUD, and the
internal memos of the GUD concern the payment of the gross receipts tax,
setting up visits by the auditor, the filing of annual reports, and
requests
for corrections of any violations found. Any violations were reported to
the
company via correspondence and the company was urged to comply. If
compliance
was not forthcoming, the matter was referred to the Railroad Commission's
Legal
Section.
This finding aid describes one series of the Railroad Commission of
Texas records. See
Railroad Commission of Texas: An Overview of
Records for more records series.
To prepare this inventory, the described materials were cursorily
reviewed to delineate series, to confirm the accuracy of contents lists, to
provide an estimate of dates covered, and to determine record types. The
audit
files are on microfilm; the inventory provided by the Railroad Commission
does
not list the dates for these files.
Return to the Table of Contents
| | |
Arrangement of the Records
|
| These records are arranged alphabetically by company name. |
Return to the Table of Contents
Restrictions on Access
None.
Restrictions on Use
None.
Technical Requirements
Microfilm readers are available in Rooms 110 (Genealogy) and 300
(Reference).
Return to the Table of Contents
| | |
|
|
| The terms listed here were used to catalog the
records. The terms can be used to find similar or related
records. |
| Subjects: |
| | Gas
companies--Texas. |
| | Natural
gas--Texas. |
| | Gas industry--Texas. |
| Document Types: |
| | Audits--Texas--Gas
industry--1974-1979. |
| | Correspondence--Texas--Gas
companies--1974-1979. |
| Functions: |
| | Regulating gas
industry. |
Return to the Table of Contents
Return to the Table of Contents
(Identify the item), Audit files, Gas Utilities Division, Railroad
Commission of Texas. Archives and Information Services Division, Texas
State
Library and Archives Commission.
Accession number: 1981/120
These records were transferred to the Archives and Information
Services Division of the Texas State Library and Archives Commission by the
Railroad Commission of Texas on February 12, 1981.
Inventoried by Laura K. Saegert, 1981
Described by Paul Beck, January 1987
Return to the Table of Contents
| | | | | | | | | | | | | |
| |
Audit files,
1974-1979,
8 microfilm reels
|
| Reel |
| 3341 | | | Advance Transport, Inc.: |
| | | | GU-3A's [gross receipts tax form] |
| | | | Audit information |
| | | | General correspondence |
| | | Aledo Gas Company, Ltd.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Algas Company, The (inactive) |
| | | Allen, T.M. (inactive) |
| Reel |
| 3341 | | | Alliance Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Amarex, Inc.: |
| Reel |
| 3342 | | | | Addition |
| Reel |
| 3341 | | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3342 | | | | General correspondence, addition |
| Reel |
| 3348 | | | | (Inactive) |
| | | Amarillo Oil Company (inactive) |
| Reel |
| 3341 | | | Amoco Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Anderson Pipeline: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Andover Oil Company (inactive) |
| Reel |
| 3341 | | | Andrews Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Apache Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Aransas Natural Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Arapaho Exploration, Inc. (inactive) |
| Reel |
| 3341 | | | Arkansas-Louisiana Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Arrow Oilfield Construction, Inc. (inactive)
|
| | | Atlantic Richfield Company (inactive) |
| Reel |
| 3341 | | | B & A Pipeline Company, The: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | B & W Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Baker Gathering System: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Balcones Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Banquete Gas Company (inactive) |
| Reel |
| 3341 | | | Bay Pipe Line, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Bayou Pipe Line Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Bean, J.O. Gas Distribution Co. (inactive) |
| | | Beckham Gas Company (inactive) |
| Reel |
| 3341 | | | Benavides Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Bengal Gas Transmission Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Bexar Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Bi-Stone Fuel Company (inactive) |
| Reel |
| 3341 | | | Bi-Stone Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Big Rocky, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Birthright Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Bledsoe Natural Gas: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Blue Dolphin Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Bonanza Pipe Line Company (inactive) |
| Reel |
| 3341 | | | Bonus Transport, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Border Pipe Line Company (inactive) |
| Reel |
| 3341 | | | Brady Texas Municipal Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Breckenridge Gasoline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Bronco Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Brown Industrial Gas, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Brown, R.T. Estate (inactive) |
| Reel |
| 3341 | | | Bulldog Energies, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Burkett Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Cacahuate Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | C.B. Gas Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | C.F.H. Gas Gathering Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | CMC Pipe Line, Inc.: |
| Reel |
| 3346 | | | | Retake |
| Reel |
| 3341 | | | | GU-3A's |
| Reel |
| 3346 | | | | GU-3A's, retake |
| Reel |
| 3341 | | | | Audit information |
| | | | General correspondence |
| | | CRA, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | C.J.W. Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | C.S.Y. & B. Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Cabot Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Cameron Pipeline, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Canyon Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Caprock Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Cement Mountain Gas Company |
| Reel |
| 3341 | | | Century Natural Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Champlin Petroleum Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | | (Inactive) |
| Reel |
| 3341 | | | Channel Industries Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Chaparrel Energy Corporate (inactive) |
| | | Chenango Gas Gathering Company (inactive) |
| | | Chico of Texas Corporation (inactive) |
| Reel |
| 3341 | | | China-Nome Gas Company, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Cities Service Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Clajon Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Clajon Gathering Company (inactive) |
| | | Clark Fuel Producing Company (inactive) |
| Reel |
| 3341 | | | Clover Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Coastal Bend Operators, Inc.: |
| Reel |
| 3346 | | | | Retake |
| Reel |
| 3341 | | | | GU-3A's |
| Reel |
| 3346 | | | | GU-3A's, retake |
| Reel |
| 3341 | | | | Audit information |
| Reel |
| 3346 | | | | Audit information, retake |
| Reel |
| 3341 | | | | General correspondence |
| | | Coastal States Gas Producing Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Cold Springs Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Coleman Gas Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Colorado County Gas Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Colorado Interstate Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Comal-Tex Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Community Public Service Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Consolidated Utilities: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Continental Oil Company (inactive) |
| | | Cordele Operating Company (inactive) |
| Reel |
| 3341 | | | Coronado Transmission Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Cross-Plains Gas Company, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | D & H Natural Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | De Witt Gas Gathering, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Delhi Gas Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Devils River Gathering System: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Dial Transmission Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Diamond Shamrock Corporation (inactive) |
| Reel |
| 3341 | | | Dick Dowling Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Dixie Natural Resources of Texas: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3342 | | | Dorchester Gathering Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Dow Chemical Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Dow Pipeline (inactive) |
| Reel |
| 3342 | | | Dunagan Pipelines, Ltd.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Eagle Creek Oil and Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Eagle-El Dorado-Tka Venture: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Eagle Lake Gas Distribution Co. (inactive) |
| Reel |
| 3342 | | | Eagle Pass Natural Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Eagle Transmission Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | East Texas Industrial Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | East Texas Municipal Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Eastern Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Eastland National Pipeline Company, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | El Capitan Resources, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | El Paso Transportation Company |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Emco Gas Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Energy Gathering Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Energy Gathering Corporation: |
| Reel |
| 3346 | | | | Retake |
| Reel |
| 3342 | | | | GU-3A's |
| Reel |
| 3346 | | | | GU-3A's, retake |
| Reel |
| 3342 | | | | Audit information |
| | | | General correspondence |
| | | Energy Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Energy Reserves Group, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Energy Treating, Inc. (inactive) |
| | | Enterprise Gas, Inc. (inactive) |
| Reel |
| 3342 | | | Enterprise Resources, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Entex, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Esperanza Oil and Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Esperanza Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Esperanza Transmission Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Etexas Producers Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Evergreen Energy Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Exxon Gas System, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | F & M Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Fabar, Inc. (inactive) |
| Reel |
| 3342 | | | Farmer's Natural Gas Company, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Featherlite Gas Gathering: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Ferguson Crossing Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Ferguson-El Dorado-TKA Venture: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Flame Gas, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Florida Gas Exploration Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Florida Gas Transmission: |
| | | | Retake |
| | | | GU-3A's |
| | | | GU-3A's, retake |
| | | | Audit information |
| | | | Audit information, retake |
| | | | General correspondence |
| | | | General correspondence, retake |
| | | Four Mile Draw Gas Gathering System: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Freer Gas Company (inactive) |
| | | Freestone Gas Company (inactive) |
| Reel |
| 3342 | | | Frio Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Galaxy Energies, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Gas Utilities, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Gasco (inactive) |
| Reel |
| 3342 | | | Gasoducto, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | General Enterprise, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Getco Gas Corporation (inactive) |
| Reel |
| 3342 | | | Getty Oil Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Golden Rod Transmission Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Graham Well Service, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Grant Pipeline Company, The (inactive) |
| | | Great Plains Natural Gas Company (inactive) |
| Reel |
| 3342 | | | Grey Forest, City of: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Grimes, Otha H., Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Guaranty Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Gulf Coast Gas Corporation (inactive) |
| Reel |
| 3342 | | | Gulf Energy and Development Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Gulf Energy Producing Company (inactive) |
| | | Gulf States Gas Producing Company (inactive) |
| Reel |
| 3342 | | | Gulfside Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Gulftide Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | H & H Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | H.T. Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Haas, Charles F. Pipeline Co. (inactive) |
| Reel |
| 3342 | | | Haas, R.E. "Dick"
Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hamilton Pipeline, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hannah Island Gathering System: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hanover Gas Systems, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Harbin Gas Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3343 | | | Hardin Gas Gathering, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hi-Plains Utility, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | High-Plains Natural Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hill, A.G.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hill Gas Gathering Company: |
| | | | Retake |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Holberg, Robert E.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Hopkins-Pope (inactive) |
| Reel |
| 3343 | | | Houston Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Houston Natural Gas Corporation (inactive) |
| | | Houston Oil & Minerals Corporation
(inactive) |
| | | Huber, J.M. Corporation (inactive) |
| Reel |
| 3343 | | | Hydrocarbon Development Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hydrocarbon Gathering, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Hydrocarbon Transfer, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Hydrocarbon Ventures, Inc. (inactive) |
| | | Independence Drilling Corporation (inactive) |
| Reel |
| 3343 | | | Indian Wells Oil Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Interstate Gathering Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Intratex Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | J-W Operating Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Jones Creek Gas Gathering Company (inactive) |
| Reel |
| 3343 | | | Junction Natural Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Ka-Hugh International, Inc. (inactive) |
| | | Kansas-Nebraska Natural Gas Company, Inc.
(inactive) |
| | | Kathol Natural Gas, Inc. (inactive) |
| | | Kenilworth Oil Company (inactive) |
| | | Koch Oil Company (inactive) |
| Reel |
| 3343 | | | Kerr-McGee Corporation: |
| Reel |
| 3346 | | | | Addition |
| Reel |
| 3343 | | | | GU-3A's |
| Reel |
| 3346 | | | | GU-3A's, Addition |
| Reel |
| 3343 | | | | Audit information |
| | | | General correspondence |
| | | Kimbel Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | L.C.G.P., Ltd.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | L.F. & G. Gas Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | La Vaca Pipeline: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Larco Gas Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Lewtex Oil & Gas Company, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Liquid Energy Corporation: |
| Reel |
| 3346 | | | | Addition |
| Reel |
| 3343 | | | | GU-3A's |
| Reel |
| 3346 | | | | GU-3A's, addition |
| Reel |
| 3343 | | | | Audit information |
| | | | General correspondence |
| | | Llantex, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Lone Star Gas Company, Division of Enserch: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Lone Star Gas Company of Texas, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Lone Star Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Lo-Vaca Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Lovera Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Luna Oil Company |
| Reel |
| 3343 | | | Madison Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Magnet Gas Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Malone Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | MAPCO, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Marble Falls Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Marcano Pipeline Company (inactive) |
| Reel |
| 3343 | | | Markham Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Marshall, J. Howard (inactive) |
| Reel |
| 3343 | | | Matador Pipeline, Ltd.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | McFaddin Oil Corporation (inactive) |
| Reel |
| 3344 | | | McLeod Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Michigan-Wisconsin Pipeline: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Mid Plains Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Midas Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Midco Energy, Inc. (inactive) |
| Reel |
| 3344 | | | Midway Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Mitchell County Utility Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Mobil Oil Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Monco Transmission Company (inactive) |
| Reel |
| 3344 | | | Moran Utilities Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Morgas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | National Gas Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Natural Gas Pipeline Company of America: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Natural Gas Service Company (inactive) |
| | | Navidad Gas Gathering Company, Inc.
(inactive) |
| Reel |
| 3344 | | | North Bailey Gas Farmers Co-op: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | North Cen-Tex Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Northern Natural Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Nue Wells Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Nueces Company, The: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Oasis Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Odessa Natural Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Oilfield Pipe and Supply Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Oil Ocean Fuel Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Olmos Gathering Co. (inactive) |
| | | Orion Gas System, Inc. (inactive) |
| Reel |
| 3344 | | | Outlint Oil Corporation: |
| Reel |
| 3346 | | | | Addition |
| Reel |
| 3344 | | | | GU-3A's |
| Reel |
| 3346 | | | | GU-3A's, addition |
| Reel |
| 3344 | | | | Audit information |
| | | | General correspondence |
| | | Overland Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Owentown Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Owl Petroleum Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Oxford Drilling Company (inactive) |
| | | P-C Pipeline Company (inactive) |
| Reel |
| 3344 | | | PGP Gas Products, Inc.: |
| | | | GU-3A's |
| Reel |
| 3348 | | | | Audit information |
| | | | General correspondence |
| Reel |
| 3344 | | | P.K. Gas Service, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Page Oil & Gas, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Paladin Pipe Line Company: |
| Reel |
| 3346 | | | | Addition |
| Reel |
| 3344 | | | | GU-3A's |
| Reel |
| 3346 | | | | GU-3A's, addition |
| Reel |
| 3344 | | | | Audit information |
| | | | General correspondence |
| Reel |
| 3348 | | | Palafox Gas Company (inactive) |
| Reel |
| 3344 | | | Palo Duro Pipe Line Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Palo Pinto Oil & Gas Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Paloma Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Panhandle Eastern Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Parker County Pipeline Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Parko, Inc.: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Patoil Gathering Company: |
| | | | GU-3A's |
| | | | Audit information |
| | | | General correspondence |
| | | Peak Pipeline Corporation: |
| | | | GU-3A's |
| | | | Audit information |
| |