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have produced 117 Bales of cotton. This leaves a wide margin for the supposition that these Freedman were idle and negligent. Enclosed I send you statements of the proceeds of the sale of cotton and also the items against each of the hands which make up in the aggregate the amount of Mr Shingleur act against them. The Bills of sale, which were exhibited, spoke for themselves. The items of account, except the lost time, was not disputed by the Freedmen, and, in truth the only real cause of difference or dispute that I could see, was the discrepancy between the respective accounts in regard to the matter.  My judgment, therefore in the matter, has been that Mr Shingleur pay to the Freedmen the difference between his account and their own.  For which I feel confident that he has acted fairly with them, and that his crop hardly paid the rent of his plantation.  I think it better that he should settle with them upon the basis than that the indelible impression should be left upon the minds that they have been swindled. And I am very sure that much more experience will be necessary to teach this class of our population, when working for a part of the crop idleness and negligence may involve the lose of any wages for a whole year.  At the instance of Mr Shingleur I would say that he represents that