5

it is not only testimony from
a third and impartial party,
as between your clients and
this Government, but the entries
of these valuations were made
at the time of destruction,
and in the discharge of an
official duty; and the valuations
themselves were likewise
made in the discharge of official
duty.

If you shall be of our opinion
as to the nature and value of
this testimony, and deem it
to be to the interests of your
clients to have the book, let
us hear from you to that ef-