He will always find me a hearty co-operator in my humble way and as firm to uphold order and obey rule as [I] have been to withstand aggression, anarchy, and usurpation. I stand simply for the plain law and clear duty as against mere lawlessness and insubordination. I am indifferent what rules are made, what orders are passed, by any intelligent and patriotic superior; but whatever they are, I must know that I can live by them, and then, if need be, I can die for them in doing my own duty. I will obey Mr. Stanton's summons to Washington and I trust it may come soon.

With hearty thanks for your prompt kindness,

I am, yours, faithfully,

J. A. ANDREW.

[Extract from Letters-Received Book Numbers 32, Ordnance Office, 1862.]

NEW YORK, January 27, 1862.

Arrangements for making beds are equal to possible supply of materials. Will get some plates and chords by Thursday and commence delivery of finished beds next week.

COOPER & HEWITT.

WAR DEPARTMENT, QUARTERMASTER-GENERAL'S OFFICE, Washington, D. C., January 28, 1862.

Honorable E. M. STANTON,

Secretary of War:

SIR: I beg leave to call your attention to the fact that the appropriations for the service of the Quartermaster's Department are exhausted.

The estimates presented to Congress at the last session were intended to provide for the support, clothing, and movements of an army of 300,000 men. Congress authorized the President to accept the services of 500,000 volunteers and increased the Regular Army to about 50,000 men; but appropriated for the use of this department for the service of the fiscal year ending June 30, 1863, only the sums estimated for the army of 300,000 men.

Seven months of the year have passed, large and most costly expeditions by sea and land have been fitted out, an army estimated by the Secretary of War at 660,971 men has been collected and put in the field. The appropriations are exhausted and the department is heavily in debt for transportation and clothing, and finds itself unable to pay promptly for the supplies, even of forage indispensable to maintain its position in face of the enemy.

The prices of supplies are already rising, contractors, manufacturers, and dealers have strained their credit to the utmost, and should they break down we may be unable at any price to supply our cavalry, artillery, and baggage trains with forage.

The teamsters and others employed on the trains, who are nearly all hired laborers, may desert the service, in which they can only be retained by regular pay, and the Army will be paralyzed at the moment when its greatest exertions are called for.

On the 27th of November last I presented an estimate for deficiencies of appropriations amounting to $28,715,586.77 (see p. 197 of the Annual Estimates as printed at this session of Congress).