have been more valid than those of the assignment surgeon is problematical, but it is apparent no disbursing officer, as the law now exists, could take up this certificate; yet they are afloat to the extent of $20,000 or $30,000. Again, Colonel Powers, having been ordered to take charge of certain scattered battalions of cavalry in April, 1863, which belonged to Colonel Logan's brigade, assigned Lieutenant White and Sergeant Mack to duty as quartermasters, neither bonded, and vast numbers of certificates are given in their names; yet these certificates cannot be paid. As further illustration of the irregularities which seem to have pervaded the entire system of imprssments, I beg leave to refer Your Excllency to exhibits marked 7 and 8,* being letters from the Honorable s Mr. Fuqua and Judge McVea, of Clinton. Many receipts for property, simply stating it was for Government use, were signed by S. E. Hunter, colonel Fourth Louisiana; R. T. English, captain and provost-marshall; J. W. Jones, captain, commanding Stewart's Legion; Thomas C. Buffington, surgeon in charge of hospital; D. G. Petter, post quartermaster (he was really commissary and not quartermaster); Thomas H. Watts, orderly sergeant, Cobb's battery, Breckinridge's division. I have thought it only necessary, in order to convey to the mind of Your Excellency an ideal of the chaotic condition of affairs here, to cite a few examples. To enumerate all would swell the list of claims to thousands, the amount claimed to millions. The people are laden with these worthless certificates. Many of them have lost the crops of one, two, and even three years. There is no money in the country, the time rapidly approaches when the Confederace tax is due and paylable, and they have not the wherewithal to liquidate it, although the Confederate Government is justly indebted to them in dundreds of thousands of dollars. I know no other means of redress save additional legislation and the appointment of a commissioner, who shall be located here and empowered to adjudicate these claims equitably rather than in accordance with the stringent rules of the Department, and where evidence of a satisactory character is adduced before him that the articles impressed were really used in service of the Government, to pass the account for payment to a quartermaster, who shall accompany him, provided with the funds, and I respectfully recommend that this course be pursued. I am persuaded that many of the officers signing these papers and arrogating to themselves prerogatives which the law did not give them erred through igonrance, but it was an ignorance which was willful and marks them as incompetent for command, and I respectfully recommend that they be brought before courts-martial, to be dealt with as a warning to others.

CASES OF IMPRESSMENT OF HORSES

present still more deplorable instances of wrong and injustice. Your Excellency is aware of the fact that there is not now and never has been any authority by which horses could be impressed to mount cavalry. The Government required every private entering the cavalry service to furnish his own horse, allowed him 40 cents per day for its use, and if it was killed in battle paid him the value it was appraised at in etering the service; yet more than 1,200 horses have been impressed in this district for this avowed purpose by order of General Gardner and Colonel logan. The certificates are signed indiscriminately by officers and privates. They never have and never can be paid as they now exist. General Gardner ordered the whole Ninth

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* Omitted.

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