himself as due to himself on some other debt allow it; but if not in actual possession of the property rents are not good liens for a debt, but must be paid to the quartermaster.

Fifth. Of parties claiming foreign protection?

Answer. Many claim foreign protection who are not entitled to it. If they are foreign subjects residing for business in this country they are entitled to consideration and protection so long as they obey the laws of the country. If they occupy houses belonging to absent rebels they must pay rent to the quartermaster. If they own property they must occupy it by themselves, tenants, or servants.

Eighth. When houses are occupied and the owner has gone South, leaving an agent to collect rent for his benefit?

Answer. Rent must be paid to the quartermaster. No agent can collect and remit money South without subjecting himself to arrest and trial for aiding and abetting the public enemy.

Ninth. When houses are owned by loyal citizens, but are unoccupied? Answer. Such should not be disturbed, but it would be well to advise them to have some servant at the house to occupy it.

Tenth. When parties who occupy the house are creditors of the owner who has gone South?

Answer. You only look to collection of rents. Any person who transmits money South is liable to arrest and trial for aiding and abetting the enemy; but I do not think it our business to collect debts other than rents.

Eleventh. When the parties who own the property have left the city under General Hovey's Orders, Numbers 1, but are in the immediate neighborhood, on their plantations?

Answer. It makes no difference where they are so they are absent. Twelfth. When movable property is found in stores that are closed? Answer. The goods are security for the rent. If the owner of the goods prefers to remove the goods to paying rent he can do so.

Thirteenth. When the owner lives in town and refuses to take the oath of allegiance?

Answer. If the house be occupied it does not fall under the order:if the house be vacant it does. The owner can recover his property by taking the oath.

All persons in Memphis residing within our military lines are presumed to be loyal, good citizens, and may at any moment be called to serve on juries, posses comitatus, or other civil service required by the Constitution and laws of our country. Should they be called upon to do such duty, which would require them to acknowledge their allegiance and subordination to the Constitution of the United States, it would then be too late to refuse. So long as they remain quiet and conform to these laws they are entitled to protection in their property and lives.

We have nothing to do with confiscation. We only deal with possession, and therefore the necessity of a strict accountability, because the United States assumes the place of trustee, and must account to the rightful owner for his property, rents, and profits. In due season courts will be established to execute the laws, the confiscation act included, when we will be relieved of this duty and trust. Until that time every opportunity should be given to the wavering and disloyal to return to their allegiance, to the Constitution of their birth or adoption.

I am, &c,

W. T. SHERMAN,

Major-General, Commanding.