I recd your letter dated the 8th of March Ulto but which appears from the Post Stamp to have been put in the Office the 17th of July, the first day of this month and should have answered it before this time had I not been owing to sickness in my family The Commissioners of the Revd in this and Kanawha Counties, had their books made acct before your letter Came to hand but in this County where the greater number of tracts lie I have got the Comr to charge them at the latter part of the books out of their Alphabetical order and have requested the Comr of Kanawha to do the same who has promised, but should he fail there are but three tracts yet to charge in that County as I had Mr Hammonds at the request of Mr. L. Washington charged last year. The whole of the land which lay in Kanawha County previous to this County taking place was charged in each County not knowing what part to charge in each, but I have as Clerk of Maron County in Certifying the books to the Auditor Certified that fact to enable him to settle with the Sheriffs. I have not as yet had it in my power to see the Comr of Wood County but I presume that land as it has been transferred must be charged separate, however I shall attend to your request and see that it is before the books are made out next year. When Mr Lawrence Lewis first requested me to Collect the rents due then in Kanawha he enclosed a Copy of the rent roll as he holds the Original I shall point out those who have paid part & those who have paid nothing that you may see my Success and how Accounts would stand between you and me The most of the tenants are very poor and not very honest I had rented a good deal of Land that never had been rented by Mr Warnel Lewis a part of which for one year I Collected a part I have Notes for Given to the Exctrs of Genl G. Washington. But I have never pretended to Collect any after the division took place Conceiving my authority to lease with the division except where renewed.

A List of payts made by the Lessees of Mr Warnel Lewis Acting under the Exrs of Genl G. Washington Decd a Viz

     Henry Harmon        $12       Laban Booton        $16

     Thos Harmon         12       Reuben Booton       6

     Mosely Childers     12       Hugh Gelmore        10

     Daniel Camer        10       Joseph McMullen     15

     John MCoy           15       John Boram          16

     Spencer Ball        20                            53      

     Jacob Mackley       9                             115

     W. Booton            10                            $168..

     Lewis Booton        15

                          115

A List of appropriations made out of said Collections to Land tax as ⅌ Sheriffs Rect enclosed to L. Lewis Esqr for 1802

     $129..68 (sent by Gabl Lewis Esqr)      $129..68

     To Cash paid by Gabl Lewis as pr Rect.   12..00

                                              $141  68

From this Statement you can see the ballance due agreable to rent roll a greater part of which Can never be got the principal part of what I did Collect either from those to whom Warnel Lewis leased or those I leased to myself I took property from them & sold it & Converted into money. I never leased any but one year and a good deal of that is still due.

I Since paid the tax for the year 1804 amounting to $129..68 and enclosed a Duplicate of the Sheriff's Rect to Mr Samuel Washington one of the Exrs the reception of which he has never acknow'd but presume he got the Rect But I suppose the Sherriffs return will show it paid and I think I have a ballance still in my hands of $45 besides some Notes I do not recollect the amt which will be appropriated in any manner you may direct.

You stated that you wished to know what taxes were due on each persons part that each might pay the arrears on his own part: I applied my Collections to the payt of the taxes generally Conceiving the Exrs bound for the same untill the division without giving preference to those who had improvements made on their portion indeed I could do no otherwise as I did not know who the owners were nor yet the quaintity they recd<.> That you may be able to discover the arrears due I will state that the whole of the land stands rated on the Comrs book at a Dollar for every Acre which is equal to 48 Ds for every $100 value and I have paid the taxes for two years viz 1802-&4 so by knowing each persons quaintity you can in a few minutes calculate the arrears on each. I have paid Mr Saml Washingtons and Mr Hammonds since the division. With Sentiments of esteem yr obt Hble Servt