O'CONNOR - FARBER
                 COUNSELORS AT LAW 
                     120 BROADWAY
                    NEW YORK 5, N.Y.
 
                                             July 20, 1950
  
Henry T. Hackett, Esq.
226 Union Street
Poughkeepsie, New York
 
Dear Mr. Hackett:
 
          When I saw Jimmy Roosevelt last Friday afternoon
he asked me about the rights, duties and obligations of
the family with respect to the family burial plot and the 
family pew at Saint James. He told me that his mother
had raised the question as to who owns the family plot,
the rights of burial therein and whose obligation it is to
pay for maintenance and upkeep of both the burial plot 
and the Saint James pew. It appears that Mrs. Roosevelt
personally has been assuming the obligation since President
Roosevelt's death. Since this is a matter that comes down
through the several estates which you have handled I 
promised Jimmy that I would present the problem to you and
let him and his mother have your answer. Maybe this is a 
matter we can discuss the next time I see you, but in the
meantime you maywish to give some thought to it.
 
          Confirming our telephone conversation of yesterday I 
have prepared and am enclosing herewith the income
statement of the trust for the second quarter of the year from
April l, 1950 to June 30, 1950. The statement shows that the
income collected from all sources during that period
aggregated $12,726.92. I discussed the statement with Jimmy
who has approved it as well as the proposed distribution of
$7,500.00 to his mother. I am enclosing herewith the following
checks drawn on the Income Account at New York Trust
Company (Fulton Trust Company) which have already been
signed by your CoTrustees:
 
          No. 101 to the order of the Collector of Internal  
         Revenue for the sum of $33.30 in payment of income
         tax withheld for the second quarter of the year on 
         the salary of the bookkeeper.