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Sacramento Aug 30,1854
 
My dearest Mother

Your excellent letter of June 23, reached me a few days since, after a passage of nearly two months, and though I am so much engaged just now, that I have no time to send you such an answer as it deserves, yet I have concluded you would rather have a short letter than none, as you are undoubtedly looking for one. The time is drawing near when I am to make return of my assessment to the city fathers, and there is so much to do that I have but little spare time just at present. In a short time however I expect to finish my labors and have a little more leisure. It has been a pretty tedious job I assure you, and I doubt whether the office would have any attractions for me again, unless the remuneration should be made greater. The system of assessment is different here, from the plan favored in many cities in the older states and compels the assessor to make out an entirely new set of books each year, containing the amount of the wealth of each inhabitant, ascertained by his own



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examination. These are called the Assessment Rolls. Besides these a new book is to be made each year, in which every block & lot is to be mapped down, with the names of their respective owners written upon them. In this city there are about 1100 blocks, 320 feet square, divided each into 8 lots, of 80 feet front by 160 feet in depth, making a total of 8800 lots. About 350 of these lots are again subdivided into quarters & eighths, and render the task of laying them down separately upon the Map Book exceedingly tedious. But I have at least finished this part of the labor, and have the satisfaction of informing you, (for I know you will be pleased to hear it,) that it is the best one ever made in the city! I am now finishing the Assessment Roll, and am to return it to the Council on Monday next. The whole amount of taxable property in the city I have not yet ascertained, but it will probably reach about $6,000,000. The fire which took place a few weeks ago, brought a very considerable portion of taxable property beyond the reach of the Assessor.



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I was very sorry to learn from your letter that you had been suffering more than usual with your old complaint of the spine. I was in hopes that it had passed away from you to a great extent, and that you would not be troubled with it very seriously any more. And I still indulge the hope that the interval of its return was only temporary, and that it may not annoy you but for a short period. May its reappearance not have been induced by some imprudence on your part, -- taking cold, or over exertion? I would suppose it to be very necessary for you to guard against every thing which might have a tendency to weaken or strain the spine, for the attack which you had before undoubtedly left it in a somewhat delicate & feeble condition. I sometimes think, and yet it may be nothing but fancy, that if you only had the climate of California to live in, that it would help you very effectually. I may be mistaken but the idea is fastened in my mind, that the change, if it could be made would be very favorable to your health. The mildness of the winter season, would be much more congenial, it seems to me, than the fierce blasts and biting air of your open prairie world. I would give many a "Slug" if I had them to give if it were practicable for 



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for you and father to reach California without suffering fatigue and incurring danger. I believe no climate in the world would suit father as well as this. I have often heard him say that in seeking a new home in the west, he wished to get as far away as possible from cold weather, and I think here his desires would be completely gratified. But I suppose I must patiently await the building of the Pacific Rail Road before I can expect to see your faces this side of the Rocky Mountains.

While on the subject however of inducing some of my old friends and relatives to visit this country, I must say that I think there is some faint prospect that I may after a while, find some one here that will answer to the title of "cousin" at least. There are divers numbers of the Griswold family here, and some trace their lineage back to the town of Weathersfield very easily, which I think is equivalent to demonstrating a relationship as near as second cousins, at least. Furthermore I learned a few days ago, that there was a live Winchell in the upper part of this county about 40 miles from this city, and I had already resolved that I would go and claim his relationship but happening to ascertain that the amount of his assessment list was only 75$ - but little more [page and letter ends here]