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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.
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