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Office Sub-Assistant Commissioner, BUREAU OF R.F. & A.L. Austin Texas 7th May 1867 Lieut. J.T. Kirkman A.A.A. Genl Bu R F and A L. State of Texas Lieut I have received your letter of the 19th April, notifying me that my report for the month of March 1867, called for in Circular letter, dated 31 December, 1866 Hd. Qrs. Bu R.F and A.L., State of Texas, has not been received. I have to say in reply that I was absent from this post, on duty at Galveston, at the time when the report should have been made; Lieut J.P. Richardson acting as Sub Asst Commissioner made the Report for this District and his report is mine, I request that it may be accepted as such. I am Sir Very respectfully Your Obed. Servant James Oakes Col 6th Cavalry Bvt Brig Genl USA Sub Asst