Private                                      Richland Oct 24. 1877

Chas G Kerr Esq

My dr Charlie-

I have recd an official  letter from M. B. Harlan City Treas: as to inheritance tax upon personal property under the liability as Executor etc

I suppose he has written to you too-

I have had or am having the whole matter looked into by counsel & if there is any defensible ground such as length time elapsing, the commission of 1874 having closed & settled up his accounts - no notice & etc etc I am not prepared to say I will not stand upon it - You & yours just escaped this tax - as to the 30t April 1874 an act was passed which did not except nephews & nieces or even mothers - I am told that Custis Rooney etc are all liable as the law stands, because their mother Mrs Lee --?-- a niece died before Mrs F. (Page 2), there was then --?- no niece in the matter in question, but Custis, Rooney, etc inherited & employed the property direct.  Look into this & let me have your advice & opinion

& I am yours very truly

Fitzhugh Lee