Ramesam, J.

1. This. is a suit for damages to plaintiffs goods consigned on defendants schooner Sahul Hameed. The schooner left Colombo on 25th August 1917 and arrived at Tuticorin on 28th August with 250 cases of safety matches entrusted by plaintiff to the master. The goods were landed on the 30th in a damaged condition. On a certificate of survey (Exhibit C) by Secretary of the Local Chamber of Commerce, the goods were sold by auction on 30th October 1917 (Exhibit G) and realized Rs. 3,142 (Exhibit D). The market value is alleged to be Rs. 31,750. The suit is for the difference.

2. Exhibit II is the bill of lading issued by the defendants agent. It contains the usual exemption clause:

The act of God, Kings enemies, fire and all and every other dangers, accidents of the seas, rivers and navigation of whatever nature or kind so ever excepted.

3. Though there has been considerable argument on the question of burden of proof and several cases have been cited before us, the matter seems to be clearly settled in the present state of authorities. It is for the defendant to plead and prove "perils of the sea." If he makes out a prima facie case, the plaintiff can rebut it by proving