J.M. Hall to William Mackinnon. Re financial details for the ending of the partnership at year's end with William Mackinnon Thomson now able to close books; Peter forwarding memo of sums to be written off and added; Glasgow Jute Co. shares adjusted to the day's quotation; for ships, allowance as to position and expected income; adjustment regarding P & L a/c, Thomson sending copy. New Zealand marine interest break even. Some interest omitted on sums at partner's credit in Private ledger. Thanks William Mackinnon regarding Barlow; Galbraith's mistaken dinner impression. Telegraphed Calcutta and Bombay regarding remittances (former should be small.)