This equity appeared most plainly on the last call, when, if the calculation had been made from the State to districts and then to sub-districts, it would have come to pass that sub-districts which had not furnished their due proportion of recruits would have been exempted from all claim, because their neighbors in the same district had done more than their own share; and whatever was gained by such delinquent sub-districts in one part of the State would have fallen as an additional burden upon sub- districts in other parts of the State where martial ardor or patriotic zeal had been more equably manifested.

For the several quotas, aggregated by districts, see Schedule No. 11, Appendix.

While this table of quotas is strictly correct as to the numbers given out as quotas for the several dates named, yet it is practically wrong, owing to the fact that the State of Illinois had really filled up the number claimed of her up to December 31, 1864, and had furnished 1,158 men more. These 1,158 men were not credited to the State on the new quota under the call of December 19, 1864, but were taken into consideration in assigning the quota, thereby decreasing it; so that if the State had gone on to fill exactly the last quota of 32,902, she would have furnished 1,158 men more than the sum total of all quotas assigned. Hence the practical sum of the quotas is 1,158 larger than the result of the table referred to, being 231,420 instead of 230,262.

Distribution of credits.-By the settlement between the War Department and the State of Illinois, in August, 1864, was fixed at 181,178. Of this number, 144,086 were credits prior to October 1, 1863, and for the distribution of them recourse was had to the records of the adjutant-general's office, Illinois, which furnished a distribution of them to counties only. From the same office were obtained records showing the distribution to counties, towns, &c., of 16, 1866 veterans, 1,120 recruits mustered in the field, 405 regulars, and 21 naval recruits, all enlisted and mustered between October 1, 1863, and July 1, 1864. The rolls of the associate office of chief mustering and disbursing officer for Illinois furnished the evidences for the distribution of the remainder of the total credits allowed.

The particulars of this distribution were fully reported in my letter to the Provost-Marshal-General of September 7, 1864. Briefly, it may be said that all credits were assigned to sub- districts as far as possible from the records, with revision of manifest errors and careful judgment in doubtful cases; that credits inuring to the State at large without assignment of residence were distributed pro rata on the most recent enrollment and added to the credits to the counties at large; that the county credits were again distributed pro rata in like manner to the sub-districts. As stated in the letter of September 7, 1864, only 35,191 were specifically assigned to sub-districts; the remainder, 145,987, were assigned by pro rata calculations.

The credits above named were all for three-years" men.

An interval of one month elapsed between the settlement with Illinois and the beginning of the system of recording and declaring credits initiate by Circular No. 52, Adjutant-General's Office, series of 1864. For that month the credits distributed were 144 recruits reported to me from the War Department, 762 veterans reported by the adjutant-general of Illinois, and 1,035 naval recruits, ascertained by commission, consisting of His Excellency Governor Richard Yates and myself, appointed July 14, 1864, to ascertain the naval credits due