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Lands in the State which are now in possession of the agents of the United States, as the property of the late rebel Government together with such building and other improvements as are lawful fixtures on the same;—

And, as in may cases building walls and sheds property attached to the soil have been separated therefrom and sold.  I have the honor, further to apply an order directing the transfer to this office of all funds arising from such sale or which may so arise prior to the execution of the order first above named.

And further as in many cases property leased or otherwise temporarily held by the rebel Government was at its expense largely improved, principally by tax-in kind warehouses. I have the honor to apply for the temporary custody of such property now held, or hereafter signed, in this State, by the agents of the Government, and for authority to use remove and sell such of said improvements as are a part of the freehold and yet may hereafter be adjudged to be the property of the United States.

In explanation of the above application I have the honor to state that many of the usual earners of revenue to the Bureau are entirely unproductive in this State.

No tax has ever been levied here for the benefit of the Refugees or Freedmen. The Department Commander is of opinion that no such tax can properly be levied here. No revenue can be derived from confiscated lands till after a decree and sale by order of the Courts of the United States, and even then the rents could rarely be made


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[[strikethrough]] be made [[/strikethrough]] payable till after the maturity of the next year's crops.

There are in this State no "Abandoned lands" belonging to private persons, under the definition of that phrase given by Circular No 15 Bureau of R.F & A.L. Before we had possession of the State the Confederate Armies [[strikethrough]] now [[/strikethrough]] had been surrendered and the rebel Government destroyed, and no one at that time, was "engaged in arms or otherwise in supporting the rebellion.

The only source of income is the tax contracts of twenty-five cents per laborer which I have directed to be levied by my agents, and this is entirely inadequate to the necessities of the Bureau.

There are however various tracts of land which had been leased to or taken possession of by the rebel Government for its own use, and on which buildings and improvements of various kinds have been created by that Government. These have now been "abandoned" and the United States have acquired the title thereto, in the same manner as to all the property of the Rebel Government.

The agents of the Treasury, in the exercise of their duty have taken possession of some of these tracts of land together with the improvements and in some cases have sold the buildings and other fixtures and now decline to turn over the property on my requisition for the use of the Bureau or to account to me for the proceeds of such improvements as they have sold.
          
Under the circumstances I have thought it my duty to make the above application, as in my judgement it furnishes