EXHIBIT X.

State of California, City and County of San Francisco, ss:

William Bendt, of the city and county of San Francisco, State of California, being duly sworn, deposes and says: That he has been actively engaged as managing owner of sealing schooners outfitted at the port of San Francisco and engaged in sealing, and that among the vessels managed by him were the Bowhead and the Winchester; that he is familiar with the value of sealing schooners, and the cost and expense of outfitting the same; that he knew the schooner James Hamilton Lewis before and at the time of her seizure by the Russian Government, and that in his opinion the said schooner, together with her outfit, was then and there reasonably worth the sum of $25,000.

William Bendt.

[seal.]
____ ______,
Notary Public in and for the City and County of San Francisco, State of California.

[russian consul’s certificate.]