Office of
 
            THE COUNTY TREASURER OF DUTCHESS COUNTY
 
Paul J. Miller                 Poughkeepsie, N. Y.
County Treasurer
 
                                January 29, 1947
 
W. N. Creswell
    Deputy
 
Mr. F. E. Crittenden, Chairman
Board of Assessors
Staatsburg, N. Y.
 
Dear Mr. Crittenden:
 
       This office has received a copy of a letter dated 
January 22nd, 1947, written you by Henry T. Hackett, Esq.,
regarding taxes on the property formerly owned by the Estate 
of Franklin D. Roosevelt, deceased.
 
       We have examined the records in the County Clerk's 
Office and find theft the property in question was deeded to 
the United States Government on July 30th, 1945. This deed 
was recorded on December 3rd, 1945. Since the property was 
deeded and the deed recorded prior to the time that the 1945 
state, county and town taxes became a lien, we believe that 
Mr. Hackett is correct in his belief that the property should 
be assessed for omitted taxes on only that portion still 
owned by the Roosevelt Estate. If you Board concurs in this 
matter and you will furnish us with a certificate to that 
effect, we will extend authority to Mrs. Brower, Town Clerk, 
to collect the omitted tax on only the $2200 assessment and 
report the remainder as unpaid when she makes her tax 
settlement next June. Please advise us as soon as you have 
investigated this matter.
 
                   Thanking you, I am
 
                                   Very truly yours,
 
                                     County Treasurer