WASHINGTON, D. C., February 16, 1865.

I have calculated and compared the quotas of the following-named States and the result is submitted in the paper herewith (marked A*) for the general action of the Board.

The States are as follows, viz: Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, New York, New Jersey, and Pennsylvania.

In all the States named, except Massachusetts, the quotas assigned by the Provost-Marshal-General differ but slightly from the results obtained by me. In the case of Massachusetts the quota of the State at large, as determined by the Provost- Marshal-General, is larger by only thirty-five men than the true quota; but there has been, by some clerical error, it is presumed, an incorrect distribution of the State's quota among the several districts.

I find that the true quota of the State of Massachusetts under the call of December 19, 1864, is 1,271. If, without regard to the quota of the State, the several districts are considered, it will be found that the First District has furnished an excess over and above the call of 1,097 men; Third District, 918 men; Fourth District, 952 men; total excess over and above the quota, 2,967 men.

The surplus credits in the following districts are not sufficient to clear them from the draft, and their quotas under the call, when considered in comparison with other districts in the country at large, and independent of the quota of the States, are as follows, viz:

Men.

Second District........................................ 649

Fifth District......................................... 807

Sixth District......................................... 309

Seventh District....................................... 332

Eighth District........................................ 750

Ninth District......................................... 1,012

Tenth District......................................... 379

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Total.................................................. 4,238

And this number they would have had to furnish had it not been for the excess over and above the call in the First, Third, and Fourth Districts. Now, consider the excess in these last-named districts as a positive quantity and the sum of the quotas of the Second, Fifth, Sixth, Seventh, Eighth, Ninth, and Tenth as a negative quantity, and it is seen that the difference is exactly equal to the quota of the State, viz, 1,271. This number is, therefore, to be raised in the last-named districts, and their respective proportions of it are as follows, viz:

Men.

Second District........................................ 195

Fifth District......................................... 242

Sixth District......................................... 93

Seventh District....................................... 100

Eighth District........................................ 225

Ninth District......................................... 303

Tenth District......................................... 113

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Total.................................................. 1,271

These numbers are determined by the following proportion: As the total quota of the deficient districts (4,238) is to the quota of the State (1,271) so is the actual quota of a deficient district (the Second, for example, its actual quota being 649) to its proportionate part of the State quota.

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*Not found as an inclosure.

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