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based upon the insufficient ground of their realised anticipa-

-tions of the outcome of the winding up of an old established and prosperous firm. Messrs. Lowe, Bingham, and Matthews are a firm

of Chartered Accountants of the highest standing, and I am satis-

-fied that the interests of the creditors could not be placed in

better handa.

I have the honour to be,

Sir,

Your most obedient,

humble servant,

Amay

Governor,&c..

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