The Palace and St. James have almost the same amount of seats, both around 1,700, with very similar gross potentials of just under $1.5 million at both theatres. They also both have difficult-to-sell second balconies, so the St. James really doesn't offer any particular benefits over the Palace. And in its favor, the Palace has more seats than the St. James in its Orchestra level (over 800) and a better location for Times Square and TKTS visibility and walk-up, versus a theatre on a side street.
Begin at the beginning and go on till you come to the end: then stop.