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[200] quartermaster-general Aug. 23, 1861, with the rank of lieutenant-colonel. Colonel Howe was a native of Massachusetts, doing business in New York. In the month of May, he had written to Governor Andrew, tendering the use of rooms in his store, and his own personal services, to take charge of the sick and wounded Massachusetts soldiers who might pass through New York on their return from the front. On the twentieth day of May, Governor Andrew wrote him the following letter in reply:—

May 20, 1861.
Frank E. Howe, Esq., 203, Broadway.
Sir,—I have received, with great pleasure, the liberal and patriotic tender of the services of yourself and employees, and the use of your premises on Broadway, for the benefit of the Massachusetts troops, and the general advancement of the interests of this Commonwealth in its relations to the present war.

Expressing to you my thanks, I accept your generous offer. It will be of great advantage to our soldiers to make your premises their headquarters, so far as convenient, while in New York; and you may expect, from time to time, to be intrusted with the performance of various offices for their benefit.

Should you fall in with any sick or wounded Massachusetts officers or soldiers, you will please to relieve them at the expense of the State, and take measures for forwarding them to their homes.

With regard to the sundry other duties that we may ask of you to perform, you will, so far as possible, receive specific instructions as they arise.

You will please to make a weekly return of the expenses to be defrayed by the State to this department.

Yours faithfully,

This was the origin of what was familiarly known as the New-England Rooms in New York, of which Colonel Howe had charge during the entire war. It became a home and hospital for the sick and wounded of New-England soldiers, both in going to, and returning from, the front. Other New-England States, following the lead of Massachusetts, appointed Colonel Howe their agent to take care of their soldiers. These rooms were supported, by voluntary subscriptions, by patriotic and liberal men in the city of New York. We shall have occasion

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