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In the discharge of this duty, written application wa made to the Registers of the five Land-O Ofices in 4, kansas, for lists of all lands entered sold and located at thelr respective offices. up to the 3lst Decembe 1885.

 From all of the Registers, except that in the Re fVer Land District, lists were received although nc in time to comply with the precise words of lbe law requiring the Auditor, Gin the month of January" t forward to assessors of taxes in the severn, coun,;e lsts oi all lands Tn their respective counties Ha, those sts furnished by the Registers even been plac ed Tn the hands of the Auditor on the first day of Jam ary, winch was not the case, it would not have hae Possipie TOT hm to have complied with the law in tha pafacuiar' 10 De appnzed of the immense labor ne cessafy to put those lists in readiness is at the sam tune, to be informed why those lists could not bay been forwarded, Sin the month of Januaryu

 when those lists, furnished by the Registers wer recenea Dy me Auditor, to accomplish his task it wa necessary Tor nm to examine the law and mark ou the Boundaries Of the counties To do this, was, il many instances, more perpexing than person, wht has not attempted II, would at first imagine. Tn, boundaries of many of the counties are quite vague

 inc law calling for traces, dividing ridges and pace not sufficiently remarkable to be known by searcel, any one, except those living immediately at or nea them. In many instances, shall streams which were too insignificant to be meandered by the Surveyor when tho country was surveyed, the boundaries counties In such cases, was necessary to refer tt

 the notes and plas Tn the Surveyor Generals office and to make out sketches of the county lines rnnne through the secons-frequently parts of inc sams tract being i'll different counties in such cases. or

 the lists oi lands tor the counties containing greater parts of those tracts, the entire tracts were placed Alter the boandares were asceraned, 1t was then nc small task to examine the numbers of about twenty

 five thousand tracts of land, and ascertain thereby r what counties they were respectively situated marking each tract with the of the county in which if was fn otroa r. ttt.f- .l

 hes containing lands subject 10 taxation in Arkansas except the five counties in the Red River Land Dis trict All of which has been done and 1t is believed as accurately as t could we'll have been done whop actual surveys of the county boundaries where tbey an peared indefinite. It is evident that the revenue vii be greatly increased thereby for all of the lands mus now be taxed which were entered before the first q January, 1856, reaching back fifteen years to those entered m 1921, and comprising at rough estimation about two millions of acres. At the time the sautar, law, requiring all this 10 be done, was passed, tn, Legislature, presume, not entirely aware of ht immense labor requisite to accomplish it. or doubtless some provision for additional remuneration 10 the An ditor would have been made; but should the nresen Legislature, when fully apprized of what the Audito has dohe' as an extra duty, conclude that the benefits arising to the State thererom, not sufficient for h members of this Legislature to allow him additiona remuneration tor this extra labor, he will be conten with having done his duty. Having transacted thi perPexlng busines this year, would 1t be thought i'm proper Tn him, to earnestly recommend the necessity 0 changing the boundary lines of the counties to the line ot the public surveys and navigabIe streams. wber they are otherwise bounded by roads, traces dividn. ridges, and streams not meandered? Were this chang, made the boundaries of the counties would he nor, definite; better known by assessors of taxes voters at electonsi and ny every who might wish to know them; and, above all, would enable the Auditor, b, work much less perplexng, ascertain the boundaries of the counties, and make out for assessors of taxes o the several counties, correct lists of lands in the respective counties; which al present it IS almost inn possible to do.

 It IS highly gratifying to be enabled to inform the Executive, that the aw possed at the last session d the Legislature, providing for he redemption of smlita " bounty lands,' has had most saluar effect The sum of 4,S54 2l has been paid into the Treasury fo the redemption of lands. I would therefore suggest the property of continuing in force such laws as the present tor the redemption of military bounty lands; and also, the necessity of passing similar law for the re- demption of all other lands that have been, or ma, hereafter be, stricken off 10 the Auditor for non pay ment of taxes At present, for the redemption of an, other than military bounty lands, we have no law.

 In compliance with the law requiring the Auditor soon as he could ascertain for what counties ana for which years lists of lands had been stricken off ol non-payment o taxes, to apply to the Shers of the proper counties for such lists were not in the Audi tors office he has procured from the Sheriff of Law. county, lists ofland stricken offinlS26 and 1928 amounting in all to hundred and fifty-seyen tracts which. added to all others in the Auditors office, no previously registered, will make about two thousand tracts all of which he has had registered in books kept for that purpose. There now about three thousand tracts of land registered in books in the Auditors office which have not been redeemed. The probable amount of taxes and costs due the Treasury of Arkansas or these lands, is estimated at fifty thousand dollafs

 Permit me here to suggest the necessity e requiring by law, Shers to register i'll books be kept in the offices, all lands that may hereafter be stricken off fol non-payment of taxes and also, to forward to the Auditor lists of all lands hereafter purchased at Sher