JAMES SMITH was a county commissioner in Butler County, Ohio, and also owned a mill. EBENEZER SPROAT was an officer in the Continental Army during the Revolutionary War and a pioneer in Ohio. He was one of the founders of Marietta, which was the first permanent American settlement in the Northwest Territory. After the war, he was a surveyor in Ohio and served as sheriff of Washington County.
One page, 7 ½ x 9, ALS, Cincinnati, 30th March 1801, with free frank, integral address cover. Smith writes to Sproat regarding the dispute of a land tax payment. “I have called Mr. Lawring for the hundred dollars, as you requested. He informs me he will give an answer before Judge Gilman leaves town disputing the payment. I have also informed Mr. Schanck disputing the payment of Gen’l Cummins’ tax and he says there is a mistake in the entry that he [was] charged twice with the same lands and until that mistake is ratified, he thinks himself not justifiable in the payment but is ready at any time to pay the amount due.”
Folds, toning, seal tear, not affecting writing. A few holes at the top and slight brushing to Smith’s signature.
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