S& 
by this application of exact science to the work. Without such a 
method, too, many valuable designations far away from the shore 
could not have been made. Besides this, the Commissioners have 
thereby been supplied with valuable data for the settlement of the 
many disputes growing out of the inaccurate descriptions of town 
committees. 
The number of buoys set was 347. The setting of a buoy is of 
course preceded by a search for its proper place. This is done by 
two observers, each having a sextant, and observing simultaneously. 
The approximate position having been reached, the boat is slowly 
moved about under the principal observer’s orders, and when the true 
position is reached, which gives both observers the true sextant angles, 
the buoy is dropped upon the spot. It is clear that considerable 
time is required to set a buoy. In addition to the 347 buoys thus 
set, the true places of 431 old buoys have been surveyed, the results 
tabulated, and the buoys reset. 
The Commissioners’ State line touches various points or headlands, 
and it has been found that disputes were likely to arise unless the 
points where the line touched were accurately determined. This has 
been done at eleven places, the names of which appear in the engi- 
neer’s report. All these points are on the high-water line according 
to law. 
MAPPING. 
It is obvious, upon a moment's reflection, that all the work above 
described is necessarily preliminary to the making of a map for the 
State, and sections thereof for the towns. As fast as the facts are pro- 
cured, as stated, they are brought to the office and properly arranged 
and digested for use. Copies of the records of town designations, 
prepared by the Secretary, are at hand, and no lot is placed upon 
the map until a careful examination is made of its designation, 
in the light of the Engineer’s survey. If no objection appears, the 
lot is given its true place and exact area on the map. ‘This work 
requires mathematical exactness and great skill in the use of scientific 
instruments. It is a work that cannot be done hurriedly. Still it 
has been pushed almost to completion, and during the coming year 
it is expected that every town will have its map supplied by the office 
according to law. 
TAX Es. 
Taxes were laid upon the oyster grounds within State jurisdiction 
for the benefit of the State for the first time during the past year. 
