In reply to their ltr. no. 2234 of the 27th june 1851,. offering observation on estiamtes nos 4681 and 476 therewith submitted for buioding and bells of arms at Umballa approving of the recommendation of the supg. engr. as comnveyd in theri 3rd 4th 6th 7th 8th and 12th paras.

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