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Port Gibson Miss Jany 27^th 79

Hon. J. M. Stone
Jackson

Dear Sir,

When I left Jackson several days ago, I was of opinion that an appointment of Sh^e^riff of Claiborne Co. was unnecessary, as the Coroner was the legally authorized person to take charge of and transact the business of the office.

But, since my return I find that there is necessity for an immediate appointment, therefore write, to urge you to make the appointment at once.

I find upon an examination of the books of the late Collector at least $4000⁰⁰ delinquent half of which is due on real estate.

The Law requires the sale of real estate delinquent for taxes to be made on the 1^st Monday in March, after three weeks publi-cation, in the County paper—But makes no provision for a sale beginning at any other time. After that time the Board of Supervisors are empowered to appoint a Delinquent Tax Collector, whose duties are prescribed: but this appointment can not be made before the sale of lands.

Now if the appointment of Sheriff & Tax