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Office Sub. Asst Com B.R.F & AL.
Waco, Texas.
April 16th, 1867.

Lt. J.T. Kirkman
26th U.S. Inf. A.A.A. Gen.
B.R.F. & A.L.
Galveston, Texas.

Sir.

In compliance with Circular No. 3. from Head Quarter Dist of Texas of Feby 1st 67.

I have the honor to report that I have this day assumed the duties of Sub. Asst Comr. B.R.F & A.L. for this Post, retiering Bvt Lt Colonel A. W. Evans. Capt 6th Cal.

I am Sir
Very REspt,
Your obedient Servant
James Jay Emerson
Capt 26th U.S. Inf Comdg Post
Sub. Asst. Comr, B.R.F & A.L.