Sir:  please refer this letter to a special examiner with instruction to ascertain the reliability of the testimony indicated below.  The principal point... at issue is dependence of claimant.  Claimant's address, Rockford, Kent County, Michigan.  Attorney's name and address, none.  Very respectfully, J. Garrison.  Chief, Eastern Division.

Claimant alleges that all real estate in which she is interested is that left by soldier; consists of 154 acres - 9 acres of which she occupies.  Rental value year after year would not exceed $150; her share of proceeds for 1903 amounted to less than that.  She occupies premises on agreement with "renter", to maintain herself and daughter; he ("the renter") to pay taxes, insurance and repairs.  Soldier left $270 in cash; but no other personalty.  Soldier left neither will nor life insurance.

The following is a summary of the material facts in the case:  Act, June 27, 1890.  Statement by assessment officer shows three tracts (included in the 154 acres) assessed to soldier - total valuation $3540.

It is the request of the Chief of the Board of Review that depositions of Claimant and Dwight Blackney and Minor B. Coats be secured, showing the nature, location and value of all property owned by claimant or in which she has any interest, the income therefrom, the amount of taxes, insurance and repairs and by whom paid; and what equity has the claimant in the soldier's estate?, what is the rental value of the farming land assessed to the soldier at a valuation of $3540?

Witnesses have testified as follows:

Name, Dwight Blackney, PO address, Rockford, Kent County, Michigan in affidavit executed June 11, 1904 before Charles F Sears, a Notary Public in Kent county, Michigan that the tract of land owned by soldier in Cannon Twnship; of 65 acres which is accessed at $1500 is too high, $1200 being a fair valuation; the tract in Courtland Twnship of 80 acres assessed at $1440 is more than he would give for it as soil is poor, building poor and fences bad; the other tract in Courtland Twship (Sec. 34) is covered by 11 acres of water (claimant referred to this tract as containing 9 acres) assessed at $600, which is fair valuation.  The claimants 1/3 interest in foregoing, comprises all of her interest in property of any kind except $200 cash left by soldier. Claimant's income per year would not exceed $50.

Name, Minor B. Coats, PO address, Rockford, Kent County, Michigan, in affidavit executed July 12, 1904, before Charles F. Sears, a Notary Public, in Kent county, Michigan, that he is familiar with the three tracts of land, the one in Cannon Twship consisting of 65 acres is poor sandy soil cut up by washouts and he would not give $1000 for it; the one occupied by Claimant in Courtland Twship (Sec. 34) is on back of small lake and contains 9 acres - value $600.  The tract of 80 acres (Sec. 35) Courtland Twship is 1 mile from claimant, is neglected sandy soil for which $1200 would be a high price.  If he wanted to rent a farm, would not give more than $100 per year for the three pieces.  Estimated value of crops in 1903 = $500 of which "renter" got 2/3.