"To Spencer & Co. Ltd. Head office: Madras. London office 57/8 Broad St. Avenue."
The billhead is addressed at top, in typescript, to "J.J. Sinclair esq., Aros, Yercaud, Salem Dt." and dated "30th April, 1920."
J.J. Sinclair arrived in India 1877 and was a founding partner in the firm of Sinclair, Murray, & Co. See: The cyclopedia of India (1907-1909).
Completed in typescript.