There is transmitted to you herewith a letter from Mr. Coleman C. Cowan, Chairman of the Jackson County Exemption Board, to which your attention is respectfully invited. I am also enclosing a copy of his letter addressed to Hon. C. A. Webb on the same subject.

These letters are forwarded to you in order that you may be advised of the situation in Swain, Jackson and Macon Counties, and with the request that you give such instructions as you may deem necessary in the premises.