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compelled to suspend operations for just one month, the whole country being so completely flooded that the roads were rendered impassible; but just as soon as I could resume my duties I was at it, though the roads remained very bad up to the time I had completed my labors.

Blount, Munroe, across McMinn into Meigs & Rhea and on my return through Morgan, and Roane, completed my labors. In some of the counties was property which had been leased in 1865, & the Lesse, never took possession, or if he did, left, at the expiration of his lease, and went to parts unknown, in such cases I was unable to collect any rents, and I invariably found such farms had been sold to loyal men by either the decree of the Circuit Court or the Chaucery, in such case I obtained the date of sale the name of the purchaser, and all the facts, for Capt. Walkers information.

The class of property now remaining in the possession of the Bureau, with few exceptions is of little value to the Bureau or any one else, and, on an average, through E. Tenn is not worth the trouble, and expense of looking after, as a source of revenue.

I have the honor to be Lieut
Very Respectfully
Your Obedient Servant
J. M. Tracy Capt. V.R.C.