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WM. M. SEEM AN, PEDRO, LOS ANGELES & SALT LAKE RAILROAD COMPANY COMMISSARY DEPARTMENT manager. In reply refer to File JVY>. Mr. J. Ross Clark, Second Vice President, Los Angeles, Dear Sir:- LOS ANGELES, 0Ct. 17th, *04. Herewith find copy of inventory of Los Vegas ranch, made under date of October 1st, 1904. The original of it has been filed in the Auditor’s office. In regard to the number of cattle noted on this inventory, I beg to say that Dr. Bracken advised me that he ?,-t thought 500 head would cover the number running at large on the range However, in conversation with the yound man who has been riding the range; he seemed to think the Doctor’s estimate was entirely too low, and that there are from 450 to 500 cattle running at large. This young man also offered to gather the cattle and put them into the corrall for #1.50 per head. In invoicing, the value of these cattle was placed at #10.00 per head. After my talk with the buccaro I am of the opinion that the cattle are worth more than the priced fixed in the inventory. These cattle will weigh about 275 lbs. after being slaughtered. As beef is worth 6 cts. per lb. it seems to me that these cattle 3hould be worth from #12. to #14. per head on foot. The growing crops are estimated on the invoice at #1200. This seems to me as conservative and should fully cover the value of all fruit and produce. The value of store stock was taken from bills on file, as was also the value of hotel equipments, farm implements, blacksmith shop tools etc. etc, Enc Very truly yours,