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Detroit, Mich., October 10th, 1905.

Mr. Edward Radford, 
Secretary - Walker Sons, 
Walkerville, Ontario.

Dear Sir:- 
Replying to your inquiry of October 7th I would say, that the payment of dividends on the stock of the Peninsular Equipment Company began in March 1884 and ended in October 1899. That the liquidation dividends began January 10th, 1900 and ended September 18th, 1905. In all, five liquidation dividends were paid within the time mentioned, and amounting in all to twenty-two and fifteen hundredths percent of the face of the stock. 

Very truly yours,
Charles L. Freer