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2

free School system is very much needed and desired by all the Freedpeople

3rd  Feeling between the races.
There is evidently a more bitter feeling against the Freedmen now than there has been at any time since the close of the war, doubtless growing out of the enfranchisement of the colored men and the inability of the enemies of the government to control their votes against re-construction.

4  Taxation.
Many complaints of double taxation and other abuses in connection with tax collecting have reached me from various quarters in my sub. Dist. Penalties are frequently levied upon Freedmen because their employers have failed to give in their tax to the Assessor, notwithstanding the employees had proposed to give in for themselves

All of which is respectfully submitted

Very Respectfully
Your obt servt
R.T. Smith
Sub Asst Com