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Beaufort N.C. Jany 1st 1866.

Capt Richard Dillon
Asst Supt Bureau Freedman's Affairs

Dr Sir,
I am the lessee of the Parrott farm, having rented the same from D Heaton Esq Try Agent. The cotton is not all ginned yet, but expect to have it completed in, say, 10 days. Since my lease was made, Mr Parrott the owner has taken the oath of allegiance, and received from proper authority, an order on me to give to him 36/100 of the rental, leaving 64/100 for the Bureau. I have purchased his interest, whatever it may amount to, at 40¢ per lb. The object of this letter is to make you the offer of 40¢ per lb for the remaining 64/100 of the rental belonging to your department. I ask this, more than anything else for the reason that it will be difficult to so bale the cotton, as to make the proper divisions. If this proposition is assented to the sum can be easily arrived at, on the report of the earnings of the farm, which will be soon submitted.

Respectfully Yours
[[signature]] T Baker Jr. [[/signature]]