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               The Court has reviewed the accuracy of the cattle numbers in           
          Mr. Daily’s and Mr. Favre’s respective reports.  Generally, the             
          Court found Mr. Daily’s numbers fairly reliable, although it is             
          possible he may have missed or omitted relatively small numbers             
          of cattle.  It is further to be noted that, in a number of                  
          instances, Mr. Daily obtained signed statements in which the Hoyt           
          organization cattle managers at particular locations essentially            
          agreed with the numbers of cattle Mr. Daily had counted at those            
          locations.  In contrast, the Court found a number of instances              
          where Mr. Favre’s report numbers were significantly at variance             
          with his tally sheets.  Moreover, an even more substantial                  
          problem exists with respect to his counting the same cattle more            
          than once.  Our examination indicates that his actual duplication           
          rate may far exceed the 9.6-percent duplication rate petitioners            
          have conceded.                                                              
               Mr. Favre stated that he returned to certain locations to              
          count new cattle that had arrived at those locations.  He claimed           
          he avoided counting again any cattle he had already counted,                
          because, according to him, he would have recognized if he had               
          seen those cattle before by their appearance and through using              
          his intuition.  In a related connection, Jay Hoyt did testify               
          that different colored tags were used by the Hoyt organization in           
          various parts of the country and that sometimes the same tag                
          number might appear on the different colored tags worn by two               
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