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SANDS, Joshua. Autograph letter signed ("Josha Sands"), to Commissioner of the Revenues William Miller. Custom House, New York, 1 August 1798 and 9 August 1798. Each 1 page, folio, approx. 7 7/8 x 13 in., separations along old folds, free franked address panel to verso of integral leaves. [With:] SANDS, Joshua. Autograph letter signed ("Josha Sands"). Collection Office, New York, 20 August 1798. 1 page, 4to, 8 1/8 x 10 1/4 in., fully separated along old folds, with docketing to verso. 

In his letter on August 1st, Sands writes regarding the recent authorization of President John Adams to construct the lighthouse: "I have received your favors...the first was accompanied with the act of the President of the United States respecting the Light House to be erected at Eaton's Neck which was transmitted without delay to the office of the secretary of this state." He continues that with the President's Approval of the proposals, "[Mr. McComb] might proceed without delay to preparations for the undertaking." McComb refers to architect John McComb, Jr. (1763-1853) who designed the lighthouse. 

In Sands's letter of the 9th, he addresses further details of the lighthouse construction: "Your letter of the 31st last was duly received at this office - it was shown to Mr. McComb who considered the improvement in the mode of constructing lamps therein suggested, as important. I have no doubt he will be able to direct the execution of the lamp upon the principles you mention, he seemed to comprehend fully their nature, & has promised in a few days to let me know his opinion of it. "

In his last letter, dated August 20 and presumably to the same Mr. Miller, Sands writes that he has "enclose[d] the contract for completing the Light House on Eaton's Neck executed by Mr. McComb" and offers sureties for Mr. McComb as provided by Nicholas Canner and Mr. Th. Barrowe. He concludes that "Mr. McComb will endeavor to meet your wishes in the construction of the lamp according to the mode suggested in your letter."

Joshua Sands, from a prominent Long Island family, was a captain in the 4th New York Regiment during the Revolutionary war, mercantilist, real estate mogul, and politician having served in the New York State Senate and Legislature. The lighthouse at Eaton's Neck. 

Eaton's Neck Lighthouse was indeed constructed at Eaton's Point on Long Island Sound in 1798, only the second lighthouse constructed on the waterway. Today, it is one of only 2 extant 18th-century lighthouses in the state of New York.