5

accounts were performed, if any portion of either has been paid, it will appear from Mr Hanson's returns in your office. No 21 I believe to be correct; the time embraces ten days of Mr Steele's administration. No 22 is doubtless correct. No 23 24 25 & 26 I am satisfied are correct. Nos 27 to 30 incl embrace the account of Bradshaw et al well-known [illegible] of this city. They unquestionably furnished the articles. Nos 31 & 32 I am satisfied are correct. Nos 33 & 34 speak for themselves. I confess myself incompetent to judge of the complications of Mr Hanson's accounts or follow the intricacies of his certificate.

Nos 35 36 & 37 are probably correct. The articles included in No 38 were undoubtedly furnished and the amount of the bill is due. The necessity of a portion of them and the use to which they were put is doubtful. Nos 39 & 40 for rent of land are correct. Nos 41 42 & 43 are in my opinion correct. Mr Hanson writes to that effect . No 44 is doubtless just. No 45 I believe to be correct. No 46 is correct in my opinion I place much reliance in the integrity of Mr Whipple who has expressed his opinion on this and several other accounts. No 47 I know nothing of further than appears from the certificates of M J.F. Hills. No 48 is certified to by responsible men of Mendocino et al. No 49 I believe to be correct. Nos 50 & 51 I know nothing in relation to excepting what is shown in the accompanying affidavits. No 52 I believe to be correct. No 53 I think correct.