J.M. Hall to William Mackinnon. Duncan, after writing William Mackinnon at Burlington, to Glasgow. Confusion at S.I. Co. over destination of proceeds on C. of G. acceptances; the £30,000 not to them but to James's account. (James himself possible source of MacIlwraith & Smith's mistaken ideas on this.) Firm in Bombay trade JC & Co. suspect; also McHairys Bank of Sudan. J.M.H. won't offer £4,000 bills on hand at present Struach sent list of Bills, including BISN Co. for £2,944; had to endorse 4 of the list. Brightwell & Gillet, McKim and S.I.Co. sent lists. A memo of the complete lot to be prepared for S. Western Co. caught with £14,000 loss on jute; telegraphed M & M & Co. Calcutta, to ask for further cover on consignments in transit. BISN Co. half-yearly accounts most satisfactory.