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have examined D.C. Norwood's private a/c with a said firm of Hendly & Co & find that he is on the 5th of April 1867, credited with the proceeds of said thirteen Bales of Cotton as follows: 
April 5. To balance your debit - Gold $1222.65.
By Nett Proceeds 5 B/C $255.78
By Nett Proceeds 8 B/C  387.20
                       $642.98
This seems to me to be clear that the said Hendly & Co. have appropriated the said money as if it had been D.C. Norwood's, but said Norwood has no interest in the same, no more than merely as sales agent for the said freedmen - I, therefore, leave the case and recovery of the same in your hands
I am Genl
Very Respectfully
Your Obt. Servt
William A. Rock
Sub ass't Commr"