the two and three years" naval men should be apportioned to the sub-districts of the county of New York, and reports were made to this office in accordance therewith, by which, of the naval credits allowed by the Commission appointed for that purpose (and which Commission considered only the number of men and not their periods of service) to the first ten districts in New York, composed of one, two, and three years" men, all the two and three years" men were put to the credit of the city of New York, and such naval credits as belonged to Brooklyn and Tarrytown were reported as one-year's men, thus giving to each of the districts in New York City, and taking from the districts of Brooklyn and Tarrytown, about two or three times as such credit on this account as was right and just. The unfairness and injustice of this distribution escaped notice in the hurry of preparing the approximate quotas between the 20th and 24th of December, but was subsequently discovered and corrected, the number of naval men assigned by the Commission to the different districts not being disturbed.

Second. It was reported to me that the revision of the enrollment in New York City, which it was supposed would be completed before the new assignment of quotas was to be made, would result in a reduction of the list by 25 per cent., and the approximate quotas of December 24 were consequently calculated on the assumption that there would be a reduction of 20 per cent. When the actual condition of the enrollment was officially reported, after the 1st of January it was found that it had not progressed so far as to prove that any material reduction had taken place, and the corrected quotas were assigned on the true enrollment, as reported by the provost-marshal and as was done elsewhere.

The fact that a considerable reduction had taken place in the enrollment of other States, and also in other districts of the State of New York, contributed to increase the quota of New York City. These causes created the difference in the quotas assigned on the 24th of December and 24th of January. The last quotas of the districts in New York City were prepared in the same manner as the quotas of all other districts in the United States, and all the credits due to them have been considered.

Complaint has been made that a hardship is imposed on New York by increasing her quota, even if correctly done, at so late a day that she cannot raise it by volunteers before the time fixed for draft. There seems to be nothing to show that the time of assignment would have made any material difference to the city. Between the announcement of the quota of 4,433 and that of 21,019, to with, 24th of December and 24th of January, the city raised but few volunteers on the smaller quota, and there was nothing to indicate that she would before the time fixed for draft have filled either the larger or smaller of the quotas.

In connection with the complaint made by New York City it is proper to state that under the call of July 18, 1864, her quota was 23,140. On that call the city by the largest estimate that can be made enlisted but 5,462 men. She secured credit for 19,610 seamen, said to have been enlisted between April, 1861, and February 24, 1864, who were not embraced in the enrollment on which her quota was based. For this she had to pay no bounties, and seems to have been at no further expense than that incurred in collecting and recording the names of the men and having the sheets containing them bound in a ponderous volume. Of the 5,462 stated above as enlisted to the