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rather, the accounts were kept in the same set of books.  Prior to this time but little money had been transferred from the different District to the General Department.  The Districts were supposed to be doing well if they managed to pay their current expenses from the money realized from the various sources of revenue.  Small amounts were received at long intervals from the Districts of Natchez, Pine Bluff, Little Rock and Memphis - move from the District of Vicksburg than any other, and credited to the General Department.

On or about the 1st of September 1862, Col. Eaton made preparations to move his office to Memphis, Tenn. and Col. Samuel Thomas turned over to Lieut. Perry Asst. Adj't Genl. the funds in his hands, properly belonging to the General Department taking his receipts therefor.  From this date Lieut. Perry commenced a new set of books and received, handled and disbursed all the funds which came into the Treasury of the General Office.  These books kept by Lieut. Perry himself as perfect.  I have not seen a more complete and satisfactory set of books anywhere.  The monthly account current of receipts and expenditures, and accompanying abstract and vouchers are correct in every particular, order, neatness and accuracy are apparent and there is not a single paper which would not pass the most rigid inspection.  Every cent of money which has come into his hands is properly accounted for and backed up by the strongest kind of vouchers.

On the 14th day of Sept 1864 Col. Eaton removed his office to Memphis, Tenn.  Previous to this time no