21 March 1874
The Partnership hitherto existing between James Low, senior, John Low, and James Low, junior, under the style of J. Low and Sons, Saddlers, Dunedin, Balclutha and Lawrence, is this day Dissolved by mutual consent.
The Dunedin business will be carried on by James Low, senior, and Peter Miller, under the style of Low and Miller; the Balcutha business by John Low; and the Lawrence and Waitahuna business by James Low, junior, on their respective accounts.
James Low, Senior
James Low, Junior
Witness to the Signatures of James Low, senr., John Low, and James Low, junr.,
John Macdonald, Merchant, Balclutha
Dunedin, 11th March, 1874.
All outstanding accounts due to the Lawrence and Waitahuna branch of the late firm of Low and Sons must be settled on or before the 31st of March. All accounts against the firm will be paid on presentation.