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uring which time the boats and rafts of the _President Lincoln_ had drifted 15 miles from the position reported by radio, and it had been necessary for the commanding officers of these destroyers to make an estimate of the probable drift of the boats during that time. The only thing they had to base their estimate on was the force and direction of the wind. The discovery of the boats was not accidental, as the course steered was the result of mature deliberation and estimate of the situation. [Sidenote: Drift of the boats accurately estimated.] [Sidenote: The missing.] Of the 715 men present all told on board, it was found after the muster that 3 officers and 23 men were lost with the ship and that 1 officer, Lieutenant Isaacs, above mentioned, had been taken prisoner. The three officers were Passed Assistant Surgeon L.C. Whiteside, ship's medical officer; Paymaster Andrew Mowat, ship's supply officer; and Assistant Paymaster J.D. Johnston, United States Naval Reserve Force. [Sidenote: Two officers taken down with the ship.] The loss of these officers was peculiarly regrettable, as they could have escaped. Both Dr. Whiteside and Paymaster Mowat had seen the men under their charge leave the ship, the doctor having attended to placing the sick in the boat provided for the purpose, and they then remained in the ship for some unexplainable reason, as testified by witnesses who last saw them, and apparently these two excellent officers were taken down with the ship. Paymaster Johnston got on a raft alongside the ship, but in some way was caught by the ship as she went under, as C.M. Hippard, ship's cook, third class, United States Navy, states that he was on the raft with Paymaster Johnston and that they were both drawn under the water, but when he came to the surface, Paymaster Johnston could no longer be seen. [Sidenote: Men working below decks.] Of the 23 men who were lost, the following 7 men were engaged in work below decks in the forward end of the ship, and they were either killed by the force of the explosion of the two torpedoes which struck in that vicinity, or were drowned by the inrush of the water. H.A. Himelwright, storekeeper, second class, United States Navy; F.W. Wilson, jr., yeoman, second class, United States Naval Reserve Force; B. Zanetti, coxswain, United States Navy; A.S. Egbert, seaman, second class, National Naval Volunteer; G.B. Hoffman, seaman, United States Navy; J.A. Jenkins, sea
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