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Attorney Generals Office,
Jackson Miss, March 22nd 1867

Hon. T. T. Swann
Auditor Public Accounts
Jackson, Miss

Sir,

Your favor 19 instr. to hand asking my construction of 6th Sec. Act of Nov 24th 1865 and particularly whether the Capitation tax of one dollar imposed by that Section on all Freed people for the support of colored Paupers applies both to male and Females received and contents noted.

The object and purpose of the act of the Legislature as declared in the first clause of this Section was to impose the same liability on freed persons to support the Paupers of that class as was by law imposed on the whites to support the Paupers of the white class.

Under the existing laws at the passage of this act the Boards of Police of each Co. had the power to levy whatever tax in their judgement might be necessary for the support of the poor.

The Legislature desirous of avoiding the want and pauperism which might exist in this class authorized the Boards of Police of each County to levy a poll or capitation tax on each and every freedman, free negro, and mulatto between the ages of 18 and sixty years