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proposed to give in their own taxes; but were not permitted to do so by the Assessor, who proceeded to levy a double tax upon Mr Cole. 

The collector has in accordance with the assessments (ten dollars per capita) demanded payment of Mr Cole, whereupon Mr Cole appealed to me for relief. I wrote the collector that I thought such proceedings were unjust, asking him to accept the Five dollars capitation tax which the Freedmen were willing to pay, stating also that it would have been a great hardship upon Mr Cole to have forced him to become liable for the tax of persons employed by him who might leave him at any moment. 

There have been many cases of this kind complained of, and I would most respectfully request that if not inconsistent with your sense of duty that an order may be issued prohibiting this system of oppressing helpless Freedmen. 

Very Respectfully
Your Obt Servt
RF Smith 
S A C &c