25, 1861, and July 17, 1862, are explicit upon the subject. These acts are not repealed and still apply to any calls made under them, and whether they should govern the call of October 17, 1863, is not for the Commission to decide. They are only referred to as expressions of the judgment of the legislature of the proper basis for a call for volunteers where no other mode is prescribed.

Fourth. While taking either of the other methods the result might be varied in some of the States, the method adopted will, it is thought, place the burthen where it can best be borne as a tax to some extent upon property and produce no hardship anywhere.

Without questioning or calling in question the construction of the conscription act in the orders or calls made under it, the Commission, in view of the fact that the enrollment is clearly and confessedly inaccurate and imperfeexcessive, are unanimously of the opinion that the population constitutes the only safe and proper basis for the assignment of quotas and the apportionment of men to be furnished by the State of New York upon a call for volunteers. But while no other basis than the enrollment is recommended for any draft that may be ordered, the Commission are unanimously of the opinion and recommend that in any case, if a State or district will and do furnish its just share and proportion of men required under any call or order for a draft, in proportion to population, such State or district should be held to have fully complied with the call and be relieved from the draft.

The Commission fully believe that in no other way can justice be done or satisfaction given, and that by any other procedure the calls and drafts will be regarded as oppressive and become odious.

Upon the basis suggested, which is commended by its equity and fairness and is believed not to be opposed to law, there can be no doubt that every call for men will everywhere be responded to cheerfully and heartily, and neither men nor money for the suppression of the rebellion and restoration of the Union in its integrity be withheld or given grudgingly or stintedly. Nothing but an appearance of wrong can create an opposition in the popular heart or mind to any demand of the Government for aid in this the time of its great struggle.

In conclusion, the Commission are of the opinion, and so report, that the quota assigned to the State of New York and the quotas assigned to the several districts of the cities of New York and Brooklyn are erroneous and excessive and should be reduced.

That the just and fair quota of the State of New York under the call for 300,000 men in October, 1863, is 52,858, and that the State should not, under that call, be required to furnish a greater number of men as volunteers.

The Commission have prepared a table, which is annexed to and forms a part of this report, and is marked D, in which the proper qu is apportioned among the several districts of the State of New York, and they report that said quota so apportioned to the several districts is, in their opinion, the just and equitable quota for the said districts, respectively, and they unanimously recommend the adoption of this table of corrected quotas in lieu and correction of the assignment of quotas heretofore made by the War Department regarding the call as for volunteers.

All which is respectfully submitted.

W. F. ALLEN.

JOHN LOVE.

CHAUNCEY SMITH.