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provided the farmers would pay remunerative wages, and deal justly with the laborers; but within the last few weeks I have had repeated applications for rations from both poor whites and blacks, and without some assistance from the govt. there will be more or less suffering
among the poor and helpless of both races.

3. Taxation. Complaints continue to reach me of abuses in the collection of Taxes from Freedmen. Under the revenue laws of the State, the penalty for failing to give in tax, is double taxing, the law further requires that employers shall give in for their employees; many have neglected to comply, and hence the penalty is collected out of laborers while they contend that they have not violated the law.

4. Feeling between the races.  There is a worse State of feeling between the races than there has been at any time since the close of the rebellion, if I may judge by the number of outrages reported by the Freedpeople: - in some instances the old mode of applying the lash is resorted to, in others the issue of short rations &c.

All of which is respectfully submitted
Very Respectfully
Your ob servt
R.T. Smith
Sub Asst Commr