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J.B.C.-2 My check, however, is not a perfect one hy any means. For the invoices vouchered since that date show 730 lhs,, total to he ac counted for 790 lhs.; the quantity reported as issued to the ranch and hotel is 200 lhs., leaving a balance to he accounted for 590 lhs., and yet the inventory of October 31, 1904, shows 750 lhs. on hand, or 160 lhs. more than we can account for, although several hundred pounds must have Mr.Seaman reports that hr.Bracken casually remarked to him that a man came along with a load of hams, which he traded for and which, of course, went into his stock and were disposed of in the store, hut this tr*de is not in evidence in Dr.Bracken's reports or on his books, so far as I can see, so that, as I stated before, the check is not a satisfac­tory one, and there are other items of a similar nature. If the store is not to he closed out at once, I would suggest that a system of accounts he put in similar to those in the retail depart­ment stores and that Dr.Bracken and his brother he bonded for am amount equivalent to the total value of th4 store stock on lovember 1, 1904, the bond to he increased as the stock on hand is increased in value. Yours truly, Auditor.