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Encl.                                               Ch.

Treasury Department
Office of Internal Revenue
Washington, March 26th, 1866

Sir:
The letter of Col. Cadle dated the 6th instant and by you referred to me has been received.

Col. Cadle inquires respecting the stamp duty upon contracts for labor between freedmen and planters and adds: "often on the same contract are the names of a number of freedmen who agree to work for one planter."

I reply that if each freedman enters into a separate and distinct contract, the obligation of each being independent of the others, a five cent stamp should be affixed for each freedman's signature; but as one stamp covers the obligation of all parties to the same agreement, no additional stamp is made necessary by reason of the signature of the planter.
 
If, however, there is a community of interest

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