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Montpelier, Virginia
Jany 14th 1867-

Col. Ira Ayer Jr
Dear Sir
Your note directed to Bvt. Vaughan was recieved and as I supposed it meant my self oppened it and in reply would say that the orders I give my deputies, are to levy in all cases where sufficient goods can be found, if the party refuse to pay their tax and by referring to the Code of Virginia for 1860, page 212, chapter 36, section 5, &c, and page 286, chapter 49, section 33 and 4, you will see the law by which I am governed -
The negroes, you alluded to, were fully able to pay their taxes, and to obtain money for that purpose carried a load of oats to Richmond to sell, but when on their return, application was made they positively refused to pay them saying that some of the authorities here had told them not.
In regard to "taking all they had in some instances" I have to say it is not mine or my deputie's to find what a person has further than is sufficient to satisfy their taxes
These negroes have been very impudent and not only refuse to pay their taxes but try to influence other negroes not to pay.
I have the honor to be
Yours very respectfully
Edwin Vaughan
Sheriff of Hanover Co