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James Island South Carolina
January 29th 1867

In accordance with Special Order no 10. p. 3. dated Head Quarters Assistant Commissioner Bureau RF. and a.l. So Carolina January 17, 1867 constituting as a Board under sec. 2. of "a Bill to establish a Bureau of R.F. and A.L" "to assess the value of buildings and improvements placed by freedpeople upon land covered by possessory title, on James Island So Ca" we have examined and assessed the improvements placed upon land covered by possessory title No 41. dated March 22, 1865, located by Ceaser Smith (freedman) upon plantation known as the "Wm M Lerd Estate" on said James Island S.C. as follows.
One Dwelling and his small house, at $30.00 Thirty Dollars as a fair compensation to be made to the said Ceaser Smith, "by the former owner of such lands or their legal representatives."

E N Everson
Bvt Maj USA ADC]  } Appraisers
William B. Cutter }