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Bureau Refugees Freedman and Abandoned Lands.
Head Quarters Sub. Dist. of Savannah
Savannah Ga. March. 14, 1867

Col. C.C. Sibley, U.S.A.
Asst Com'r. Bu. R.F&AL

Colonel,
I have the honor to submit the following estimate of destitution existing in the Sub. Dist of Savannah -

Chatham County 1.00 
Bryan County 1.00    
Effingham County 1.00  
Screven County 2.50   
Bullock County 1.00  
Emanuel County 1.00  
Johnson County 75 
Tatnall County 1.00  
Liberty County 2.00  
McIntosh County 1.00  
Total 12.25

The basis upon which I have compiled the foregoing estimate was the reports of the few agents who have responded to the inquiries contained in a circular letter addressed them from this office. - With this data - together with the census of 1860 after duly considering advantage of location and calling - I have educed what is in my opinion a tolerably liberal and accurate estimate 

Very Respectfully
Your Obedient Servant
J. Murray Hoag 
1st Lieut. U.S.A. and Sub. Asst. Com'r.