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officer had been appointed or stationed in that State, and therefore the Agents of this Department have continued no charge, and have received such rents as have been collected.

The petitioners for restoration and the evidence offered in their support strongly indicate that the lands should no longer be detained by the Government, but should be released to their owners, but it is my opinion that the Secretary of the Treasury has no power under existing laws to restore such property and that the Treasury Department cannot properly retain them under its care & supervision

I have therefore the honor, to request that you will authorize some Officer or Agent of the Bureau to make the necessary requisition for for the lands (nearly all of which are in the city of Pensacola) and the Agents of this Department having them in charge will be instructed to turn them over to such officer, with any rents received therefrom which remain in their hands, and for which they have not accounted.

Respectfully
(Signed) H McCulloch
Secretary of the Treasury

Major General O. O. Howard
Comr of Bureau of Refugees & etc
Washington D.C.