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[203] and give receipts therefor in the form prescribed by the Treasury regulations. * * * *

M. C. Meigs, Q. M. Gen., Brevet Major-Gen. U. S. A. Albert G. Browne, Supervising Special Ag't Treas. Dep't. S. Draper, Treasury Agent. S. H. Kauffman.

In addition to the above, Mr. Draper carried special instructions from Secretary Fessenden, and approved by the President, for his ‘government in the examination of marks and numbers, former ownership, as near as it can be ascertained, and its shipment.’

Among many other details these instructions provided that:

The marks and numbers must be carefully recorded, not only such as are complete, but also such as have been in part obliterated, as nearly as can be ascertained.

‘These directions you will cause to be carefully observed, that the records may be complete in regard to any bales, or package, or number of packages, belonging to the same lot, so that any package or lot, or the proceeds thereof, may be clearly identified should any question in relation thereto hereafter be brought before the Court of Claims.’

These various extracts from the open records are quite sufficient to show that, so far from ordering any marks obliterated, directions were given to have the greatest care exercised to obtain a full record of them. The single paragraph in the order given by Mr. Stanton, directing all receipts to be given in the form prescribed by the Treasury regulations, insured the preservation of every mark.

As a matter of fact, the records in Washington which relate to this cotton are very complete. Every bale captured was fully and carefully registered, and the military officers in charge received and filed a receipt from the Treasury agents for every pound of it. These receipts are on file in the War Department and in the Treasury, and accessible to all who desire information, and they have been constantly consulted by counsel of the United States and of claimants in all cases yet tried or prepared for trial. In a few instances, in

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