Hamilton Fish to A. T. Akerman, Attorney General, August 1, 1871

Mr. Fish to Mr. Akerman

Sir: I have the honor to inclose herewith a memorandum sent to me by Sir Edward Thornton containing an argument against the deduction from an installment of $100,000, payable to the British government on the 21st instant, of the sum of $27,061 97, claimed to be due from the Puget Sound Agricultural Company to Pierce County, Washington Territory, for taxes assessed in the years 1859 to 1869, upon lands in the occupation of said company, and of the further sum $34,243 25, claim for interest upon such unpaid taxes.

The only information which the Department has as to the purposes for which the taxes were imposed is derived from a letter from the honorable Messrs. Garfielde and Poland, the attorneys for Pierce County, and the accompanying statement and certificate of the clerk of same county, of the amount in which they are distributed under the heads of county tax, school tax, territorial tax, and road tax, copies of which are inclosed.

I have to request your opinion as to whether the law and the treaties referred to in the memorandum require the retention in the Treasury of a sum equal to the taxes before mentioned, and also whether the amount charged as interest upon the unpaid taxes is also to be retained.

I will thank you to return the memorandum when it shall have answered your purpose.

I have the honor to be, sir, your obedient servant,