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Office Chief Rec. and Dis. Officer, Bureau Refugees, Freedmen and Abandoned Lands, SOUTH CAROLINA, Charleston, S.C., February 23 1867. Bt. Major J. M. Brown Asst. Qr. Master Washington City Major I have the honor to enclose herewith Receipts of Bureau Clothing received per steamers Moneka. Emily. B. Souder. and Andalusia from New York. I am Major very respectfully Your obt. servt. James P. Low. Bt. Lt. Col. and A.Q.M.