A letter from Los Angeles City Assessor Ben E. Ward to A. P. Maguire, 25 April 1899. The short missive to an officer with the Southern California Railway Company, a subsidiary of the Atchison, Topeka and Santa Fe and its Santa Fe Pacific Railway Company, concerns the general process of assessing land and assigning a lien for unpaid taxes, though this would be avoided to the extent possible. At the top is a vignette of City Hall, as well as the office name and that of Ward and his chief deputy, Walter Mallard. With some folds and little indication of wear, the condition is good.