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HEADQUARTERS.
Bureau of Refugees, Freedmen and Abandoned Lands,
State of Texas
Galveston, January 12th, 1867.

The undersigned have bought from Mann and McMorris (almost ten days ago) 76 Bales of Cotton and have advanced to Mann and McMorris the sum of $2500 Gold Dollars on a/c of this purchase, the balance to be paid as soon as certified weights and the samples are obtained:  we have advised our friends of this purchase to fill an order we had from them, & have also secured the freight-room for the same; meanwhile Mann and McMorris have failed, & a Planter by the name of Underwood came to this city claiming the above Cotton which was placed in the hands of their Factor Mann and McMorris for sale: we understand that as Underwood thought that he will become a part looser by this failure, as a last resort he applied to Genl. Kiddoo & represented that the Freedman have an interest in the Cotton and requesting that it may therefore be seized. 

As any delay in transportation (after having advised our friends of this purchase & used their money in part payment) will undoubtedly embarass our transactions, we would respectfully ask that the Cotton above mentioned be turned over to us & that we may upon an order from the Office of the Freedman's Bureau be directed to pay to Genl. Kiddoo the entire balance due the purchase, so that the claims of the Freedman

(over.)