In this letter to John Lellyett, Treasury Agent Benjamin Dufield reports that Federal troops have been confiscating cotton without orders from the Treasury Department even though the region they are working in is not pro-Confederate. Dufield also expresses his hope that higher officials will take action to correct the problem.

In this letter, First Auditor of the Treasury Department Thomas L. Smith provides Charles Lanman of Georgetown with the names of previous First Auditors. Smith lists these men as Richard Harrison, Jessie Miller, Tully R. Wise, William Collins, and John C. Clark. Oliver Wolcott and William Smith are not mentioned.