Letter written to Thomas Benbow Phillips, Esq from Arthur Walter, written from the “SS Coadgutor”, Pelotas Bar, 11 January 1874.

After studying the accounts, Arthur Walter realised that Thomas Benbow Phillips had changed them as per 13h.1.10¾, where he himself made them Cardiff 1.5.11, Cadiz 97.1.0½, Rio de Janeiro 50.10.8, Rio Grande 33.3.2 which could be confirmed by the vouchers and bills that Thomas Benbow Phillips had in his posession. Many of the Rio Grande receipts were in the hands of the Consul, but the fact that Arthur Walter was owed £34.11.11 could be confirmed from the enclosed account.