(c) Let $\theta$ be the declination at the place. As is clear from figure.
[image:5_image44.emf]
$\tan\delta_{1} = \frac{V}{H\ cos\theta}$
$\tan\delta_{2} = \frac{V}{H\ cos(90{^\circ} - \theta)} = \frac{V}{H\ sin\theta}$
$\ \frac{\tan\delta_{1}}{\tan\delta_{2}} = \frac{sin\theta}{cos\theta} = tan\theta$
$\therefore\theta = \tan^{- 1}\left( \ \frac{\tan\delta_{1}}{\tan\delta_{2}} \right)$.