This case concerns the condemnation of 462.18 acres in Tulare County, California in connection with the Success Dam and Reservoir Project (Public Law 534, 78 Cong., 58 Stat. 887 ).

It was commenced by the filing of a complaint in condemnation by the United States on May 14, 1957. It was referred by the district court to a. Commission on May 12, 1959, and on August 9, 1960, the finding and report of the Commission was filed.

The Commission found:

Other than this, there is no finding as to the highest and best use and no disclosure as to the valuation principles utilized by the Commission or the elements of value taken into consideration.

On August 19, 1960, the United States filed its objections to the finding and report of the Commission based in part on the following grounds:

After hearing, the district court modified the findings of the Commission and reduced the award to $95,332.00. The district court did not view any portion of the property and based its findings entirely upon a review of the exhibits and the transcript of the proceedings before the Commission.

From the judgment entered by the district court pursuant to its findings and conclusions, the landowners appealed.

In fairness to the District Judge, it should be stated that at the time of the entry of the judgment, he did not have the benefit of the views expressed by this Court in United States v. Lewis, and related cases, decided July 10, 1962, in which this Court reversed judgments entered in favor of the landowners based upon similar findings and reports of the same Commission. See United States v. Lewis, and related cases, 308 F.2d 453 (9th Cir., 1962).

The objections to the report filed by the United States disclose issues which the Commission was called upon to resolve in reaching its value judgment and matters upon which findings must be made or explanations given if the district court is to be able intelligently to review the finding and report and act upon it.

In view of the complete inadequacy of the finding and report of the Commission as a basis for review by the district court and on the authority of United States v. Lewis, and related cases, supra, the judgment is vacated and the cause remanded to the district court for further appropriate proceedings consistent with the principles and views expressed in Lewis.