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The letter is from P. Hawkins, Superintending Engineer, VI Circle, Trichinopoly, to The Director, Kodaikanal & Madras Observatories, informing that he has directed the Executive Engineer Madura Division to put the work in hand at once and complete it at a very early date. The second one states that the delay is due to difficulty in acquiring the materials and their transportation.

The letter from G.T. Walker to the Director of Kodaikanal Observatory enclosing 'the letter is from P. Hawkins to the Director General of Observatories' with reference to the letter from the Department of Revenue and Agriculture informing that the Government of India has sanctioned the proposed expenditure of Rs.260/- on the improvement of 3rd Assistant's quarters at the Kodaikanal Observatories. He also informs about the three estimates submitted to the Madras Government for sanction.