Island, a circular, requesting me to aid in executing an order issued by your command for the collection of all negroes on the p lactations between eighteen and forty-five, able to bear arms, who are to be sent forthwith to Hilton Head. I issued prompt instructions to the superintendents to aid in the execution of the order, which requires the negroes to be sent to Beaufort to- morrow morning; and they are furnishing descriptive rolls of the persons required.

While thus yielding ready obedience to military authority, which must of necessity be paramount to all civil interest in your command, I must respectfully beg leave, as the representative of another Department, to express my great regret for the order and my reasons for such regret.

The Treasury Department, in whose service I am, was early put in charge of the plantations. President Lincoln in an autograph note, which I have with me, of date February 15, 1862, desired the Secretary of the Treasury to give me such instructions in relation to the negroes here as seemed to him judicious. Under date of February 19 the Secretary gave me such instructions (a copy of which has been presented to yourself), the main purport of which is that he desired "to prevent the deterioration of the estates, secure their best possible cultivation under the circumstances, and promote the welfare of the labores."

In this letter of instructions he also approved a plan, presented by myself, for the cultivation of the plantations and the management of the negroes, in a report, a copy of which I have furnished to yourself. The War Department, under date of February 18, sanctioned the enterprise, in an order to General Sherman, which he made a part of General Orders, No . 17, dated March 8, announcing myself as "general superintendent and director of the negroes." To the end aforesaid the Treasury Department has already expended large amounts, viz, some $5,000 for implements and seeds; has transported a large quantity of cotton seed from New York; has purchased and sent here ninety mules and ten horses, at a cost in all of at least $15,000; has forwarded to me $10,000 to pay for labor, some $3,200 of which I have expended, and shall expend some $4,000 more as soon as proper pay-rolls have been made. Voluntary associations, with the sanction of the Government, have also pais salaries to the superintendents, who receive army rations; have forwarded large supplies of clothing worth, to say the least, $10,000, if not double that amount. They have also forwarded supplies of meat for locates where we are trying to get along without rations. Schools have also been opened for the non-working population, and in the evening for those who work.

With the week closing yesterday the planting of the crops has substantially closed. Some 6,000 or 8,000 acres, by a rough estimate, have been planted. The accurate statistics are being handed us, and I can give them in a few days. The corn, vegetables, and cotton are up and growing. The season of cultivating has come and without money expended by Government, as well as the labor, will be useless. All the hands, with few exceptions, now on the plantations are useful for the cultivation of the growing crops, and only a few could be taken from them without substantial injury. Under these circumstances it is proposed to take from the plantations all able-bodied men between eighteen and forty-five, leaving only women and children and old or sickly men to cultivate the crops. There is no exception even for the plowman or the foreman. Two-third of the available force of