William Schouler, A history of Massachusetts in the Civil War: Volume 2

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[217] a letter to Governor Andrew to show that the Federal Government only allowed laborers at work on fortifications one dollar and twenty-five cents a day, and they could not be obtained now at that price. They also enclosed a copy of the vote of the town, under which they were authorized to act. The Legislature had passed a law in regard to erecting forts or earth-works for coast defence. The town had estimated that three thousand dollars would be required to add fifty cents a day to the laborers' pay to complete it: they therefore desired to know, if the town should expend that sum, it would be in accordance with the act of the Legislature; and if not, whether any assurance could be given that it would be refunded under a special act of the Legislature. Fort Sewall, the selectmen represented, was a protection to the harbors of Salem and Beverly as well as Marblehead, and therefore Marblehead should not expend all the money and run all the risk. The authorities of Marblehead had an interview with Governor Andrew; and the matter was finally arranged, so far as it could be at that time, that if the town would by its local action appropriate a sufficient sum to pay fifty cents a day to the laborers at work on the fort, which payments were to be satisfactory to the Governor and Council, and properly audited, the money thus advanced would be repaid to the town when the Legislature next met. Under this arrangement Fort Sewall was built, armed, and garrisoned.

Marblehead furnished for the army and navy one thousand and forty-eight men, which was a surplus of ninety-one over and above all demands. Eight hundred and twenty-seven were in the military service, of whom thirteen were commissioned officers; and two hundred and twenty-one officers and men were in the naval service. In the military service, one hundred and two (lied of wounds and sickness, and eighty-one were wounded and recovered. In the naval service, eight died and six were wounded. The whole amount of money raised for war purposes by the town, exclusive of State aid, was one hundred and thirty-nine thousand seven hundred and twenty-five dollars ($139,725.00).

The amount of money raised and expended in payment of