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Bureau R.F. & A.L.
Sub. Dist. of Memphis
Memphis Tenn. Jany 1867

Lieut. S.W. Groesbeck
A.A.A. Genl
Nashville Tenn.

Lieutenant:
I have the honor to submit the following report of the condition of affairs of the Bureau in this Sub. Dist. for the month of December 1866.

Very few reports have been received from the County Superintendents for this month. All that have been received represents that employers are defrauding freedmen out of their years wages, these complaints are numerous and on the increase. Some represents considerable suffering and privation amongst the freedmen, and in my opinion some provision should be made by the Bureau to aid these people during the coming winter viz: By the gratuitous distribution of rations and clothing.

In Fayette County the Supt. Mr. J.J. Holloway reports that "There are many freedmen in this County who actually need some assistance and must suffer this winter if not obtained from some quarter. Some contracts are being made for the