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Treasury Department Office of Internal Revenue Washington, April 12th 1866 Sir, The letter of Col. Cadle to you under date of April 4th and by you referred with its enclosures, to this office, has been received. Col. Cadle enclosed two forms of contract for the service of freedmen and makes inquiry respecting the amount of stamp duty therefore. I reply that a five cent stamp should be affixed for the signature of each freedman. It is urged that under form no 1, there is a community of interest, in as much as a certain proportion of the crop is to be divided amongst all the freedmen who sign the contract, and that therefore, five cents for each sheet or piece of paper is sufficient. If the crop to be thus divided were the only consideration to be paid for the services rendered that position would, undoubtedly, be correct, but in addition thereto, each freedmen is to receive the particular sum per month. over