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#1432. HEADQUARTERS Bureau Refugees, Freedmen and Abandoned Lands, DISTRICT OF LOUISIANA. No. 191 Julia St. New Orleans, La. December 14" 1867. Bvt Brig Genl E. Whittlesey A.A.A. Gen'l, Bureau, &c., War Dep't, Washington D.C. General; I have the honor to acknowledge the receipt of your communication of the 4" inst, requesting my opinion in regard to the establishment of "Soup-houses" with a view to the relief of the "destitute" and - at the same time - , promote the economy of the Bureau. In reply, I would respectfully state, that in my opinion, the establishment of "Soup-houses" in the larger Cities and Towns in this State - such as New Orleans, Algiers, Baton Rouge and Shreveport, - would do much towards relieving the destitute, and, that the expense attending the same will be less than the cost of rations issued under existing (over)