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site to complete and equip a war vessel could not be commanded at any one point of the Confederacy. In Justification of the Secretary of the Navy, the committee state that he has invited contracts for building gunboats wherever they could be soonest and best built and most advantageously employed, and that his contracts seem to have been judicious, and to have been properly enforced. In relation to the destruction of the Mississippi at New Orleans, the committee say the contractors--Messrs. Tift--undertook her construction without pecuniary reward, and prosecuted the work on her with industry and dispatch, and that neither they nor the Secretary are censurable for the incomplete ness of that vessel when the enemy reached New Orleans, or for her destruction. A foot note states that some of the committee think that the Mississippi was lost by want of energy and diligence of officers of the navy at New Orleans. With reference to what the Department has accomplished since its o