Assuming that the cost of erecting building may possibly have been greater in 1897 than in 1886, against which depreciation of the buildings themselves might be set off, it would seem that one would hardly be making a gross error in taking the value in November, 1897, to have been in the neighbourhood of $141,563. Assuming (a) to be $141,563, deduct (b)........ 110,000

and we arrive at.... $31,563

which would seem to represent the actual loss by diminution of the value of the land and Godowns by the interposition of the New Praya.

(Sd.) W. N. Goodman.

7th December, 1903.

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