An assessment was made in the year 1812 under and pursuant to the act entitled, "An act further to improve the road from Hopkinton in the County of St. Lawrence to North West Bay on Lake Champlain," passed June 19. 1812, and returned to this office, charging among other lands, that part of the North West quarter of Township No. 15 in great tract number one of Macomb's purchase, lying within two miles of the road with the following tax, viz:

6770 Acres

Making the aggregate chargeable on 6770 acres $200.80/100

In November of the same year 1400 acres of the said 6770 acres were sold by me in the N.W. corner of said N.W. quarter for said tax of $200.80/100 after giving the notice required by the act. The time of redemption expired in November last, and the owner, finding that to be the case, maintains the sale to have been illegal and void, on the ground that a separate sale was not ^ought to have been made^ of the land within one, and likewise of that within two miles of the road and more than one and within two miles of the road, for the portion of the tax laid on each. If his ground be tenable (which I cannot persuade myself that it can) several sales may be rendered void on the same ground, and produce much inconvenience and loss to the State. I beg you therefore to take the question into consideration and to give me your opinion thereon at your convenience. And that you may the better be able to judge of the question, I subjoin a sketch of Township No. 15, taken from the map furnished by the Assessor, on which I have drawn pencil lines, with a view of shewing the one and two mile Lines.