Hyde Park, N.Y.,
                       October 6, 1938.
 
Dear Henry:-
 
        Thank you for yours of the fifth. I think as the
1937 deed from me to Mrs. Backer has a $9.00 stamp attached,
both of these new deeds should have the same amount because
the consideration in each case is in land of the same value
as the  original sale.
 
        In regard to the taxes on her land and mine, I think
they should all of them be prorated -- in other words, she
should pay the taxes on her part of the Dumphy farm from
November,1937,to October, 1938, and I should pay the taxes
on the Jones place from the date of the transfer to me to
the date of the transfer to her. If she has to pay any amount
on the Jones place subsequent to October, 1938, her share 
would be on twenty-seven acres and mine would be on twenty-two 
acres. I forget when the tax year ends but I assume it to be
December 31, 1938.
 
         I am enclosing check for $300.00 to meet current
taxes, the insurace premiums and the D'Luhosch survey.
 
         I also enclose check for $200.00 to reimburse you
for the amount paid Deane Lent for his deed.