DOUGLASS, Commissioner to Memorandum .—For the correspondence of the, August 31, 1871

Mr. Douglass to Mr. Boutwell

Sir: Yours of the 28th instant, inclosing letter of the honorable Secretary of State with the opinion of the Attorney General upon the question “what taxes if any are to be withheld by this Government from the sum appropriated for the payment of an award to the Puget Sound Agricultural Company, by the act of February 21, 1871, required by the treaty with Great Britain of July 1, 1863,” is acknowledged.

You request me to state whether any such taxes have been legally assessed and remain unpaid to the United States. I perceive by reference to the second page of the “opinion of the Attorney General,” that your inquiry relates to taxes assessed before the “award” was made. It not appearing at what time the award was made, I have caused investigation to be made with reference to the entire period covered by the operations of the internal revenue system, and find that no taxes have been assessed during that period on the property of the Puget Sound Agricultural Company which remain unpaid at the present date.

Respectfully,