1. IN this suit the plaintiff states that at the material time both the defendants had Branch Offices at Rangoon. The plaintiff was a constituent of the defendant Indian Bank Ltd. in Calcutta which was acting as the plaintiff's bankers and agents and was in-charge and control of three consignments of Hosiery goods belonging to the plaintiff. The goods were lying in Rangoon. The documents relating thereto were in the custody of the defendant bank. The goods consisted of 34 cases shipped per s.s. Hupeh; 16 cases shipped per s. s. Taksand and 2 cases shipped per s. s. Hong-peng.

2. ON and prior to the 3rd January, 1942 the plaintiff instructed the defendant bank in Calcutta, to arrange for the immediate reshipment of the goods, to Calcutta and if re-shipment was not possible to arrange for insurance and storage of the goods- The defendant bank informed the plaintiff that instructions to the said effect had been sent by them to their Rangoon Office on the 3rd January, 1942.

By letter dated the 7th January, 1942 Machinon Mackenzie and Co., the defendant No. 2 herein had at the request of the plaintiff undertaken to have the consignment of 34 cases re-shipped to Calcutta immediat