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[[preprinted]] 76 [[/preprinted]] [[Footnote 1]] or troops. If the whole lot as receipted for by Capt. James were ordered sold and bid off by the Bureau at a nominal price, we could "account for" it. Or if the Sec. of War will order its issue in any way we can account for it. A part might be sold at cost, but some, perhaps the largest part should go to those who cannot pay for it. It is now lying useless, and Winter is passing. I have thought of ordering my District Quartermasters to take their proportion each, and turn it over to Supts. and Asst. Supts. taking their receipts, and thus report to the Q.M. Dept. accounting for the property as "expended" and filing these receipts as vouchers. Will that plan be right, and will it comply with G.O. 147. E. Whittlesey Col. and Asst. Commissioner [[Footnote 1]] Woodhull [[line across page]] 172 Bureau of Refugees, Freedmen &c Hd. Qrs. Asst. Commissioner Raleigh N.C Dec. 14" 1865 Mann Maj. A.Q.M. Asst. Fincl. Agt. 151/177 Sir I am obliged to forward again a defective financial report, none having been received from the Wilmington Dist. Please report at once to Capt. Seely, with an explanation of the reasons for such delay. A cash account should be so kept that a report can be made without an hours delay at any time. Very Respectfully E. Whittlesey Col. and Asst. Commissioner [[line across page]] 173 Bureau of Refugees, Freedmen &c Hd. Qrs. Asst. Commissioner Raleigh N.C Dec. 15" 1865 Cilley Bvt Col. C.A. 170/212 Col. I have no authority to furnish transportation to Mrs. Bradley. She "refugeed" the wrong way. I have sent orders for the party with Mr Swift left at Goldsboro'. Mr Leach, member of the Legislature for Davidson County, requests that an officer be stationed at Lexington; and if no officer can be found, he recommends as a citizen Agent 1st Frank. F.C. Robbins of Lexington and 2d T.C. Ford. At your convenience please visit L- and if you think expedient appoint one of those gentlemen. The agent must depend upon [[underlined]] fees [[/underlined]] for contracts, indentures &c. for pay. [[end page]] [[start page]] [[preprinted]] 77 [[/preprinted]] [[Footnote 1]] Very Respy. E. Whittlesey Col. and Asst. Commissioner [[Footnote 1]] Cilley [[line across page]] 174 Bureau of Refugees, Freedmen &c Hd. Qrs. Asst. Commissioner Raleigh N.C Dec. 16" 1865 Seely Capt. 165/179 Sir I shall send you three officers as soon as they report from the V.R.C. If you think best you can employ Mr. Fowler at Kinston, paying him as much as he gets for teaching. This month will complete another quarter, & I shall want all reports at the end of it very promptly. Please warn all your subordinates in time. I have written to Maj. Mann. Capt. James has orders to turn over everything to you, except his Q.M. property on Roanoke Island. Very Respectfully E. Whittlesey Col. and Asst. Commissioner [[line across page]] 175 Bureau of Refugees, Freedmen &c Hd. Qrs. Asst. Commissioner Raleigh N.C Dec. 16" 1865 Howard Maj. Genl. O.O Commissioner, &c. 169/176 General I have the honor to recommend Capt. Isaac A. Rosecrans C.S.V. for promotion by brevet to the rank of Major. Capt. R. has served in the Subsistence Dept. over 4 years, and while under my command has been an efficient & faithful Officer. Very Respectfully E. Whittlesey Col. and Asst. Commissioner [[line across page]] 176 Bureau of Refugees, Freedmen &c Hd. Qrs. Asst. Commissioner Raleigh N.C Dec. 16" 1865 Howard Maj. Genl. O.O Commissioner, &c. 175/195 General: I have the honor to recommend Capt. Thos. P. Johnston A.Q.M. Asst. Fincl. Agt. & Inspector, for promotion by brevet to the rank of Major. Capt. Johnston entered th army with the 7" N.J. Vols. as Regt. Q.M. in 1861. In 1862 he was detailed as Brigade Q.M. in "Hookers Division" 3" A.C. In 1863, he was appointed Capt. & A.Q.M. and assigned to the 2" Div. 3" A.C.; was afterwards transferred to a Division of Cavalry under Gen. Sheridan and for some months had charge of the whole transportation of the "Middle Military Division". Until the cessation of hostilities he remained in the Shenandoah Valley rendering valuable service. In July last he was assigned to duty in this Bureau, and has conducted the business of his Department with strict fidelity, promptness over