arge quantities, and especially that the President will not
indorse the contracts for the purchase of large quantities of
cotton. Several contracts, involving from six to ten thousand
bales, indorsed by Mr. Lincoln, have been shown me, but were not in
such a form as to amount to an order to compel me to facilitate
their execution.

As to Treasury agents, and agents to take charge of confiscated and
abandoned property, whose salaries depend on their fees, I can only
say that, as a general rule, they are mischievous and disturbing
elements to a military government, and it is almost impossible for
us to study the law and regulations so as to understand fully their
powers and duties. I rather think the Quartermaster's Department
of the army could better fulfill all their duties and accomplish
all that is aimed at by the law. Yet on this subject I will leave
Generals Foster and Grover to do the best they can.

I am, with great respect, your obedient servant,

W. T. SHERMAN, Major-General commanding.

HEADQUARTERS MILITARY DIVISION OF THE MISSISSIPPI,
IN THE FIELD, POCOTALIGO, SOUTH CAROLINA, January 2, 1865.

Hon. EDWIN M. STANTON, Secretary of War, Washington, D. C.

SIR: I have just received from Lieutenant-General Grant a copy of
that part of your telegram to him of December 26th relating to
cotton, a copy of which has been immediately furnished to General
Easton, chief-quartermaster, who will be strictly governed by it.

I had already been approached by all the consuls and half the
people of Savannah on this cotton question, and my invariable
answer was that all the cotton in Savannah was prize of war,
belonged to the United States, and nobody should recover a bale of
it with my consent; that, as cotton had been one of the chief
causes of this war, it should help to pay its expenses; that all
cotton became tainted with treason from the hour the first act of
hostility was committed against the United States some time in
December, 1860; and that no bill of sale subsequent to that date
could convey title.

My orders were that an officer of the Quartermaster's Department,
United States Army, might furnish the holder, agent, or attorney, a
mere certificate of the fact of seizure, with description of the
bales' marks, etc., the cotton then to be turned over to the agent
of the Treasury Department, to be shipped to New York for sale.
But, since the receipt of your dispatch, I have ordered General
Easton to m