EXHIBIT V.
Annex 8.

Captain and owners Cape Horn Pigeon in account with the undersigned:

Dr.

Roubles.
To bill cheap jack for expenses of officers and crew while on shore 388.88
To bill cheap jack for provisions 108.27
To cash to captain 520.00
To Ditto 535.50
To telegrams 229.53
1,482.18

Roubles 1,482.18 at exchange 54 per cent = gold dollars 800.38.

I certify that the above account is correct.
Thomas Scullun,
Master Cape Horn Pigeon.