of excesses over former calls, leaves only 4,065 men now due from this State upon said quota. By the method adopted for assigning this quota to the several districts, after giving credits for excesses and charging deficiencies under former calls, the number now claimed from the amounts in the aggregate to about 8,000. This number being so largely in excess of the amount known to be due from the State under the last call has created a very general impression that errors have occurred in making the computations for the sub-districts, and that there is great injustice in assessing double the number upon the districts that is claimed to be due from the State at large.

I am aware that the apparent error arises from the fact that delinquent counties are charged with their deficiencies under former calls, which have been added to their portion of the quota assigned to the State under the late one, thus making the number they are now required to furnish. While I am willing to concede the justice and propriety of the rule adopted, whereby counties, townships, and wards which are in excess of former calls are credited therewith, and those in arrears are charged with their deficiencies, thus making the burdens of the entire war fall equally upon all in proportion to their military strength, yet we cannot keep from view the fact that prior to July, 1862, the Government kept no account with the counties, and therefore has no data for ascertaining the number of men they had furnished up to that time, unless the schedule furnished by the State is adopted and consulted. And even this mode of dealing would fall short of accomplishing entire justice, for the reason that the State is adopted and consulted. And even this mode of dealing would fall short of accomplishing entire justice, for the reason that the State schedule does not show an account with townships and wards, and the further reason that large local bounties were offered in the cities and large towns of the State which enabled them to obtain and receive credit for many hundreds from the agricultural districts and communities. In this way it is notorious that many townships and wards, now receiving credits for excesses under former calls and escaping with but a light assessment under the present one, obtained large numbers of the men with which they stand credited; and in consequence of this mode of recruiting districts from which men were thus obtained are put down as delinquent and assessed accordingly. The rural districts of Iowa being new, their sparse population corate means, deprived of the advantages of markets for their products, were not able to compete with the cities and wealthier communities, which command the money of the State, on offering local bounties to volunteers. Hence, as might have been expected, a large number of the men unjustly credited to other districts whose money attracted them; and although they now appear to be in arrears, yet, as a matter of fact, nearly all of them have furnished their full number and should not now be charged with deficiencies.

In addition to this, the 100-days" troops now in the field were nearly all obtained from the agricultural communities, and as the terms of enlistment of these regiments will not expire until some days after the time fixed for the draft, and from which great assistance could have been derived in the way of voluntary enlistments, the burden now imposed upon these thinly populated districts must fall with peculiar hardship.

From the foregoing facts I respectfully suggest that it is obviously impossible to properly adjust credits and deficiencies with either counties townships, or wards upon any data accessible to the Government,