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regular system of financial reports had been adopted.  The books were kept in the loosest and most irregular manner.  No forms of any kind had been furnished and each local Superintendent had a method of his own of keeping accounts and making returns.  The natural result of this was, that no two sets of books were kept alike and the financial papers were in great confusion.  The District Superintendents, made out at the end of each month a statement, showing receipts and expenditures for the month & forwarded the same to the General Office, then at Vicksburg, Miss.  As a general rule no vouchers accompanied these statements; they were very incomplete and irregular and were universally disapproved by the General Superintendent.

Soon after the removal of the General Office to Memphis, a complete set of financial blanks were pointed by Col. Eaton's order and under the direction of Lieut. Perry & forwarded to each District Superintendent with instructions to make up their bank accounts, commencing with June 1864.  This was a difficult order for some of the Superintendents to obey, their books and papers having been kept in a loose manner for so long a time, especially in Arkansas.

Not one cent money has ever been drawn from the Government for freedmen in Col. Eaton's Dep't on any account whatever.  The base of the fund created by taxation in 1864 has increased under the management of the Dep't to over one hundred thousand dollars ($100,000) all accruing in the Department from proceeds of industry, wood chopping, cotton raising &c. Officers on duty in Col. Eaton's Depart-