Foreign Relations of the United States, 1902, Appendix I, Whaling and Sealing Claims Against Russia, On Account of Arrest and Seizure of the American Vessels “Cape Horn Pigeon,” “James Hamilton Lewis,” “C. H. White,” and “Kate and Anna”

EXHIBIT V.
Annex 4.

[January 30, 1890]

Bark Cape Horn Pigeon—Owners’ outward account, 1890, Inward account, and interest account to January 30, 1890, with J. and W. R. Wing.

Cr.

1889. Aug. 22a	By freight collected ship Syren, paid on two boats sent to California, and ship condemned at Rio Janeiro		$76.00	$5.08	$2.00
	Sale old metal, nails, etc	$316.83
	Sale oakum and pitch	34.26
	Sale old metal, sail, boat boards	32.30
	Sale 1 second-hand boat	50.00
	1 chain cable to bark Triton	264.00
	Discount on L.Ford’s bill	.60
	Casks to different vessels	264.98
			962.97	2.29	14.28
1890. Jan. 30	By 1 box whale craft on hand at California, transferred to new account		30.00
1889. Nov. 1	By sale lances to Wright, Bame & Co		105.00	2.29	1.56
	Balance, interest account				441.06
1890. Jan. 30	By balance to debit owner account, this date		23,064.54
			24,238.51		458.90

Dr.

1889.
Jan. 15	To 2 boats left at San Francisco from last outward account		$275.00	$12.15	$17.19
Mar. 26a	To paid goods sent to San Francisco; Wm. Bayliss, provisions sent California	$588.80
	Labor, $2; E. B. and F. Macey, whalecraft, $34.36	36.36
	R. Allan, casks sent to California.	753.34
	J. and W. R. Wing & Co., clothing, etc	442.69
	T. M. Hart & Co., duck and twine	48.12
	Wharfage goods, shipped	5.07
	Weighing meat, 30 cents; nails, $5.85	6.15
	Share expenses New York account freight	3.00
	Pemmican meat, $19.87; N. B. Cordage Co., $291.34.	311.21
	E. Peirce, bomb lances and guns.	100.00
	1 chain cable	204.00
	Insuring goods to California	32.40
	E. S. Taber, blocks sent California	13.86
	Ship B. F. Packard, freight goods to California	369.50
	Paid ship Syren, special averages on 2 boats sent in Syren, and vessel condemned at Rio Janeiro.	75.54
	Boat boards sent California	11.25
	Freight and expenses on boat, originally shipped by ship Lycen	76.07
	Nail and labor on goods	.23
	Ship Jas. Drummond, freight goods California	40.00
	Ship Jas. Drummond, chain cable	39.60
			3,157.39	10.40	159.95
	Paid telegram account, officer, 63 cents; bomb lances, $2	2.63
	Capt. T. Scullen, passage to Chicago	20.00
	Telegrams account, captain and merchandise account	1.57
	Paid extra passage Captain Scullen to Chicago	2.00
	Telegram account master, 33 cents; 1 chronometer, $75	75.33
	Insuring goods in storehouse California	14.26
	Excess on 1 case yellow metal	1.00
	Cartage goods at California, sent in spring, 1889	30.00
	Storage boat sent in 1889	3.00
	W. H. Crook, ship carpenter, services	187.90
	B. F. Wing, services fitting vessel	94.69
Mar. 26a	To use horse and carriage for business	$21.00
	Haslett & Bailey, storage goods at California	70.35
	H. Kissane, carting	15.50
	Exchange on drafts, $1,40; sundry telegrams, $24.98	26.38
			$565.61	$2.29	$8.40
	Paid Weed & Kingwell, copper nails, etc	260.69
	Share W. R. Wing, traveling expenses to and from California, and while there on business.	102.00
	Paid 4,485 gallons oil, shooks, at 2¼ cents	100.91
	Paid piece oak	6.00
	Paid new casks, bark Triton	22.94
	Paid labor, $27.21; W. Lewis, guns and lances, $69	96.21
	Legal services account, repairs, etc	5.50
	1 pair opera glasses sent by Captain Scullen	19.00
	Paid salt, $3,75; telegram, $1.95	5.70
	Kanakas, board, $8.25; labor, week, $117	125.25
	Denham, Carrigan & Co., iron spikes	52.50
	Andrews & Cornell, cooperage	63.98
	Telegram, $1.95; lag screw, etc., $3	4.95
	Oak timbers, $5; repairs, $2; carting, 50 cents.	7.50
	Telegram, $1.72; blocks, $5.45	5.17
	Telegram, $1.35; carting old metal, 50 cents	1.85
	Carting and wharfage, $2; labor, $77	79.00
	Ticket, Captain Scullen, home and return	120.00
	Telegram, 75 cents; watching, $3	3.75
	Telegram, $2.53; G. M. Josselyn & Co., $5.15.	7.68
	S. H. Frank & Co., carting casks	6.20
	Telegram, $1.30; watching, $1	2.30
	Carting, 50 cents; labor and watchman, $48	48.50
	Cornelius Holmes, try works	20.55
	Rigging leather, $2.25; M. E. Mayhew, medicines, $23.10	25.35
	Mr. Cudworth, watching	3.00
	G. M. Josselyn & Co., spikes, etc	5.15
	Labor, $51.50; T. Ogden, watching, $3	54.50
	Antone Lopez, labor	18.00
	Telegram, $1.80; C. L. Le Gal, blocks, etc., $2.75.	4.55
	Labor, $55.75; telegram, 85 cents	56.60
	Denham, Carrigan & Co., spikes and chandlery	127.40
	Cooper labor, $3; L. Ford, sail, etc., $19.60.	22.60
	Cooper bolt and turpentine, $2; medicine, captain, $0.50	2.50
	Rope, hooks, and thimbles	10.62
	Tacks, 50 cents; pitch mops, $2.10	2.60
	Labor, $73.75; turpentine, 75 cents	74.50
	Main Street Iron Works, pumps	40.50
	Hooks and thimbles, 50 cents; S. E. Slade, lumber, $7.70	8.20
			1,626.10	2.29	24.12
	Paid S. E. Slade & Co., lumber	4.65
	Christoffersen & Tway, blacksmithing, etc	382.57
	A. M. Skiff, painting cabin	18.35
	John Wigmore & Son, plank	29.63
	Labor, $96.25; J. W. Ganin & Co., hose, $12.50.	108.75
	Clabrough, Golcher & Co., powder, etc.	19.60
	S. S. Arnheim, stationery, etc	2.10
	Oilcloth	6.00
	Painting, $5; medicine, man hurt, $1.25.	6.25
	S. Ransom, repairing sofa	6.25
	E. H. Bucknam & Co., hose pipe, leads, etc.	26.51
	Telegram, $1; iron tacks, 50 cents	1.50
	Carting, $1.25; Lynde & Hough, fish, $22.	23.25
	David Woerner, oil tank	48.96
	G. M. Josselyn & Co., bar copper and plugs	7.76
	Socks for natives, 75 cents; carting dirt, $1.15.	1.90
	Stockton Milling Company, flour	261.00
	Roth, Blum & Co., beef and pork	237.50
	Roth, Blum & Co., pigs and provisions	54.50
	Carting metal, 50 cents; marking irons, $1	1.50
	Tacks, 55 cents; labor, $1.25	1.80
	Labor, week, $133.65; Murphy-Grant, dry goods, $43.70	177.45
	Carting metal, 50 cents; iron rods, $1.10	1.60
	Carrying natives to hospital	5.00
	Whittier, Fuller & Co., paints, etc	98.90
	A. Crawford & Co., boat compass, etc	15.00

1889.
Mar. 26a	To Horn & Co., tobacco		$151.20
	Watching dry dock, $3; repairing clock, $1.25		4.25
	Simpson & Fisher, labor on sails		50.00
	Charcoal		1.25
	Bread, tea, and coffee, 35 cents; expense, captain, trunk, 50 cents		0.85
	F. Gregg, sawdust, $2.50; Tubbs & Co., cordage, $65.31		67.81
	Labor, $1; specie sent in ship, $100		101.00
	Messenger, 50 cents; boating, $5		5.50
	S. Ransom, watchman		225.75
	A. Crawford, iron pump		25.00
	S. S. Arnheim & Co., glass, etc		11.50
	Eureka Restaurant, board, 5 Kanakas came and went in ship		112.50
	W. E. Maher, oil clothing		29.10
	H. L. Bunker, custom-house clearance		10.00
				$2,343.99	$2.29	$34.77
	Paid Andrews & Cornell, cooperage		52.15
	Paid L. Levy, tablecloths and boots		30.07
	Christoffersen & Tway, blacksmithing		110.47
	Telegram, $1; S. E. Slade & Co., lumber, etc., $12.95		13.95
	A. H. Keys, meat, $9.24; Goodall & Perkins, water, $70.55		79.79
	Dry Dock Company, dockage		204.80
	Eclipse Cracker Company, bread		158.10
	California Cap Company, bomb lances		38.22
	Macpherson & Recker, vegetables, etc		86.68
	L. Ford, bill chandlery, etc		104.92
	Dillon & Co., repairing chronometer and barometer		21.00
	T. P. H. Whitelaw, cordage, spikes, etc		123.70
	Delano Bros., tinsmith and plumbers		205.00
	Telegram, $1; labor for week, $209.25		210.25
	Accidental Hotel, board, $53		53.00
	L. Foster & Co., groceries, etc		564.25
	State board harbor commissioners, dockage		61.00
	Wharfage, $3.25; Simmons & Meyer, riggers, $391.50		394.75
	Towage, $100; galvanized iron, $18.50		118.50
	Telegram, $1.20; Antone Lopez, $4		5.20
	Paid Wright, Bame & Co., chandlery, cordage, etc		704.78
	Captain Scullun, board, $5; S. Sachman, liquors, $16.45		21.45
	American Oil Company, white lead		19.50
	Paid Clark & Webster, bill repairs:
	San Francisco Lumber Company, stock	$631.89
	Chas. F. Doe, lumber	290.73
	White Bros., oak lumber, etc	558.22
	Simpson Lumber Company	19.17
	S. E. Slade Lumber Company	10.87
	Ship carpenter, labor	4,761.75
	Ship calker, labor	1,191.75
	Spinning oakum	72.25
	Use pitch heater	35.75
	Ship joiners, labor	520.00
	Sundry mill work	67.23
			8,159.61
	Paid James Saflin, advances		1,685.00
	Paid advances additional by W. R. Wing		1,232.75
				14,458.89	2.29	214.47
1890.
Jan. 30	N. B. Copper Company, yellow metal on bottom		790.25	790.25
	Balance interest account			441.06
	2½ per cent commission on outfits, $23,217.03			580.42
				24,238.51		458.90

1. Interest Jan. 1,1, 1889.
2. Interest from Nov. 1, 1889.
3. Interest from Nov. 1, 1889.
4. Interest from Nov., 1889.