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period immediately prior to invasion but it was indicated to us in a message transmitted through the Governor that our stock of jute bags had been "levied" also two small lighters.

3. In cables received direct from our representatives it was hinted that our stock of Cutch and all our small craft had been destroyed.

4. The use of the word "levied" in the message trans- mitted through the Governor seems to imply that the Jute Bags were commandeered and not actually destroyed but as the message was in code, we believe, literal significance cannot be attached to the actual word "levied".

5. There would be in the factory at the end of December 1941 about 132,000 double bags although the figures used in the message referred to were 117,600 double bags but it may be taken as granted that the balance of over 14,000 double bags was not left for the Japanese.

6.

The actual stock of Cutch was about 5,500 cwts.

7. The factory contained a vast quantity of General

In addition Stores and Replace Parts of Plant and Machinery. also there were two large temporary buildings filled with surplus Plant and Machinery. There were also considerable quantities of ferrous and non-ferrous scrap.

8. We have no advice as to what befell the General Stores and Scraps but owing to their useful character to the enemy it is extremely unlikely that official steps were not taken to destroy these.

9.

The following are approximate particulars of values:-

10.

Bags

Cutch Stock

Wood Fuel Stock

General Stores

Surplus Plant & Machinery

6 Launches and 17 Lighters

£ 6,600

5,000

3,500

3,000

3,500

20,000

The values shewn are approximate but are more likely

to be exceeded than diminished.

11.

No reference was made in any message to the stock or fuel at the factory and in the message through the Governor two of the Lighters were described as having been "levied" whatever that may me an.

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12.

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