some of our bravest soldiers), who are thus deprived of the protection of their Government, to which they are in honor and justice entitled. Second. In the counties surrounding Memphis there are numbers of men liable to military duty in the Confederate Army who have avoided it by coming to Memphis as an asylum where Confederate conscript officers where in their neighborhood, but being destitute of means enabling them to remain here, return home as soon as it is safe to do so; hence, closing the lines to such is virtually recruiting for the Confederate Army. Third. If forces very many to come within the lines as "refugees", to remain at the expense of the Government, who could live at their homes if allowed to bring in their products and exchange them for necessary supplies. Fourth. It ignores the traditional Justice and magnanimity of our Government, by adopting the too common and pernicious practice of treating all citizens of rebellious States as rebels, though they may have sacrificed their all one the altar of their country. Fifth. It indirectly annuls the instructions of the President relative to the Treasury regulations, by introducing restrictions evidently not intended by His Excellency, thus preventing large amounts of cotton from coming in that would pay a handsome revenue to the Government, and causes most that does come to do so under 'special permits", the encouragement of which stops the business of legitimate merchants who only want such privileges as others equally deserving are entitled to, and encourages an odious monopoly, the prompter of extortion, fraud, and corruption. Sixth. Since the recent signal successes of our armies there can now exist no military necessity for the continuance of these orders. This petition is respectfully and hopefully presented to you, the immediate representative of our Government, in no dictatorial or fault-finding spirit, but from an earnest conviction of duty, based on long and familiar acquaintance with the necessities and deserts of the people we represent, and an abiding faith in our national justice and liberality, as so forcibly and beautifully expressed in articles 4 and 5 of "Instruction for the government of families of the United States in the field. "

Very respectfully,

P. MILLER & CO.

WM. R. MOORE.

F. S. DAVIS,

President.

WM. H. FITCH, JR.

L. S. KNOWLTON.

M. S. BROOKS.

I. M. HILL.

JOHN W. LEFTWICH.

R. HOUGH,

U. S. Collector.

H. F. COOPER,

U. S. Assessor.

ARTHUR W. YOUNG,

Assistant Assessor.

J. E. MERRIMAN.

F. H. CLARK.

NIXON WOOD & CO.

WM. M. FARRINGTON.

A. C. BURDETT.

LACY & McGhee.

YEATMAN & THOMPSON.

CHAS. KORTRECHT.

GEO. W. TROTLER.

[inclosure Numbers 2.]

HEADQUARTERS DEPARTMENT OF MISSISSIPPI,
Memphis, Tenn., January 19, 1865.

Messrs. I. M. HILL, JOHN W. LEFTWICH, and others,

Memphis, Tenn.:

GENTLEMEN: I take pleasure in replying to your communication of 2nd instant, which you presented to me least night. You are aware that I act under the orders of my immediate commander, the major-general commanding the Military Division of West Mississippi, to whom it