I have the honour to enclose a Letter from the Commissioner of the Revenue dated the 19th. instant, and submit it as my opinion, that the proposals of Mr. Martin Lincoln, for erecting a Light House on Gayhead, are reasonable, and that it is expedient to authorize a Contract conformably thereto.

The Act of Massachusetts requires, that the lands which may be designated as the scite, and for the accomodation of the proposed Light House, be defined by a written instrument, and entered in the Registry of Deeds for Duke’s County. The draft of a suitable instrument has been prepared, & herewith submitted to the President’s consideration.

I have the honour to be, / with the highest respect, / Sir, / your mo. obedt. Servt.