brown sugar and prime Rio coffee should be furnished and referred the commanding officer to another commissary of subsistence in Cincinnati, I believe, Major C. L. Kilburn, assistant commissary of subsistence, for more complete instructions. As yet the commanding officer has not taken the proper steps to rectifies important a matter or write to Major Kilburn for instructions, though I have several times spoken of it, and I think that he will not do so effectually even should he attempt it from want of experience. As for the assistant commissary, Captain Walker, he of course will take no steps for that purpose, as you will see from his own opinion in the statement by him marked C; that he considers them-the stores-all good enough. I have twice spoken to the commanding officer requesting that the Commissary-General's instructions should not be delayed, but as yet they have been unattended to. I have no authority to require this peremptorily and can only report the facts to you that some means be adopted to prevent such a combination of ignorance (or gross carelessness) and non-compliance with the contract from being longer successfully carried out.

Thirdly, I assert that the post commissary, Captain Walker, neglects his duty and the interest of the Government by weighing out and issuing himself instead of forcing this labor upon the contractors. The contract requires that the contractors 'shall cause to be issued" all the rations, and of course all that Captain Walker should do is to present to them at each issue a list of the articles and the quantity of each which may be required. These should be weighed and delivered to him by the contractors and they should pay the employees who are almost constantly occupied with this duty. Instead, however, Captain Walker relieves the contractors of all this labor and expense by hiring and paying at the expense of the Government for this labor.

Fourthly, I charge Captain Walker with throwing upon the Government all the labor and expense of stowage and care of a large quantity of commissary stores, and that by the manner in which he receives them from the contractors he renders the Government liable for all risk of losses by fire or otherwise when such risks should be borne by the contractors alone. For if the contractors are responsible for supplying and issuing the rations whenever called for as rations, as they unquestionably are by terms of the contract, then it follows that Captain Walker, and through him the Government, should run no risk of any kind beyond what may occur to the quantity of rations called for by him at each particular issue, and these are immediately turned over (or should be) to the troops. And if this manner were adopted all labor and expense of stowage and all risks from fire would be thrown upon the contractors, where it should be. Instead of this, however, you will see from the papers from Captain Walker marked D* and E* that he is in the habit of receiving a large amount of provisions "in bold"from the contractors at a single time; that he assumes the immediate responsibility for these provisions; that he stores and cares for them at the expense of the Government and by Government labors assuming the responsibility for them that the Government runs all risks with them and on them, whereas all this is or should be none of its affair, for it cannot matter to the Government whether they are stores, or how, or where, or by whom, so that the contractors weigh out and deliver on the day on which Captain Walker presents his returns for provisions the particular amount called for by him for that issue.

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*Not found.

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