same and the disposition made of the net proceeds of the sales of this property. In addition to the accounts heretofore indicated to be embraced in its report, the commission will in its final report, which shall be in quadruplicate, make a full general cash and property account, supported by proper abstracts and vouchers, or attested copies of vouchers, to the fullest extent possible, and exhibiting the amount of funds, if any, after crediting to it all reimbursable funds disbursed for accounts of other departments remaining to meet the demands against the commission, the object being to make of each parcel of property that came into the hands of the former commission a full report, supported by proper accounts, vouchers, and explanations of the same, and a general report and account of commission transactions. By command of Major-General Banks: Maj. Gen. N. P. BANKS, J. C. STONE, Captain and Assistant Adjutant-General. NEW ORLEANS, LA., December 17, 1862. Commanding the Department of the Gulf. GENERAL: The undersigned, commissioners of the sequestration of property within certain districts in Louisiana, in compliance with General Orders, No. 108, beg leave most respectfully to REPORT: I. That they have acted in the premises under the authority conferred upon them by the General Orders, No. 91 and No. 101, issued in this department upon the 9th and 25th days of November last. II. That in compliance with those orders they have seized and sequestered the following property, to wit: Sugar. (8,382) eight thousand three hundred and eighty-two hogsheads. There has also been released to the owners or agents a large proportion of that seized by the commission not herein. enumerated. Of the above amount there has been sold by auction-(7,082) seven thousand and eighty-two hogsheads. (1,300) thirteen hundred hogsheads now on hand. There has been seized of molasses (4,779) four thousand seven hundred and seventy-nine barrels. Sold (2,835) twenty-eight hundred and thirty-five. Now on hand (1,944) nineteen hundred and forty-four. There has been seized (702) bales cotton seven hundred and two. Sold at auction (612) six hundred and twelve, leaving on hand bales (90) ninety. There has been seized cf horses, mules, and poneys (439) four hundred and thirty-nine, of which have been sold (262) two hundred and sixty-two, hired to Dr. McCormack (176) one hundred and seventy-six. These are hired at the rate of ten dollars per month. There has been seized of cattle (285) two hundred and eighty-five. Sold (109) one hundred and nine, and turned over (176) one hundred and seventy-six to the chief commissary, Col. Turner, for the use of the Army. III. The amount of sales made by the commission by auction up to the present date is ($789,278.80) seven hundred and eighty-nine thousand two hundred and seventy-eight dollars and eighty cents. IV. In pursuance of the instruction, contained in order No. 91, the commission have appointed agents to procure and sell plantations and other supplies to planters and others in said district. They have appointed one principal agent in New Orelans, Robert Eastman, at a salary of three thousand dollars per annum. There are branch agencies in Donaldsonville, Thibedeux, Raceland, Tigerville, Brashier City, Chucahoula, Bayou Boeff, at salaries of six to twelve hundred dollars The number of persons per annum. employed at each as clerks averages two, at the lower estimated salaries; in all, about fourteen. There has been purchased by this agency provisions and other supplies amounting to ($210,865) two hundred and ten thousand eight hundred and sixty-five dollars. The system of sale has been to charge fifty per cent upon the cost to cover charges and give a credit to planters upon their growing crops. From this class of sales there has been received to the present date from the several agents in cash ($18,500) eighteen thousand five hundred dollars, their credits to planters amounting to little over ($100,000) one hundred thousand dollars. The expenses of transportation, sale, etc., have all been charged against property sold. V. The commissioners, in further performance of their duties, have of the plantations found deserted or with owners unable to make the crops, leased and sold to various parties the right to make the crop upon several plantations upon terms of one-half, one-third, and one-quarter of the gross proceeds to the commission, terms regulated in accordance with the condition of each plantation. The lateness of the season at which the commissioners commenced has made it difficult to effect more with this class of property, and the commissioners have been actuated by the belief that it would be policy to have all that could be saved without actual cost to the Government. There must be other property on its way to this city of which the commission has not as yet information. In addition to which ove: plus there is to revert to the commission the one half, third, and quarter of the sugar and molasses crop of plantations awarded to pai ties by the commission, and which is duly coming for ward. All of which is most respectfully submitted. JOSEPH M. BELL, President of Commission. J. B. KINSMAN, Lieutenant Colonel and Aid de Camp. Captain, Seventy-fifth New York Volunteers, OFFICE UNITED STATES SEQUESTRATION COMMISSION, ASSISTANT ADJUTANT GENERAL, DEPARTMENT OF LOUISIANA, New Orleans, La. SIR: In compliance with Special Orders No. 123 (Extract 8), current series, from headquarters Department of the Gulf, dated New Orleans, La., May 10, 1865, I would respectfully make final report, accompanied by abstracts, divided and classified under separate articles, as follows: Abstract No. 1 embraces, firstly, all claims acted upon by the former commission; secondly, all claims filed with the commission which have not finally been disposed of by that body. In these two classes are also included all claims or cases in which the provisional court has taken action. In regard to the first class a short note opposite each claim shows briefly the manner in which the claim has been disposed. In regard to the second class, a similar note explains the reasons, as nearly as now can be arrived at, why the commission has failed to finally act upon and settle them. The above classes of finished and "unfinished" business can not be so accurately separated as is desired, in view of the fact that the records are so defective that many cases among the unfinished business have probably been disposed of without any record of that fact. On the other hand, for the same reason, there may be some matters among the class of "finished" which are only seemingly so. A number of cases in the class of "finished" are entered "No remark" under the head of remarks by the present commission. In many of these cases it might not seem clear, from the recorded action of the former commission, that they had finally been disposed of, but it will be understood that there are no records or evidence to show that these are still open for action of the commission, and there is reason to believe that they are actually disposed of. Abstract No. 2 embraces a full report of all parcels and property that came into the possession of the commission, the disposition made of and the expenses incurred or paid upon such parcels and property, and where sold, the disposition made of the net proceeds, with an account current of the property taken from each owner or plantation, with abstracts and vouchers showing its full value, history, and disposition, as far as such information can be obtained from the records on file with this commission. Abstract No. 3. A settlement account of parties working planta tions. Abstract No. 4. Report of the amount of the property collected and sold under the fourth paragraph of General Orders, No. 8, series of 1863, from headquarters Department of the Gulf. Abstract No. 5 (a and b). Full general cash and property account (in quadruplicate), supported by abstracts and vouchers also (in quadruplicate), as far as such can be obtained from the records on file with this commission. Abstract No. 6. Account of sums due the commercial agencies; also account of sums due the commission for supplies by various persons, and sums due by workers of plantations occurring from errors and overpayments in settling their accounts (in quadruplicate). Abstract No. 7. Final payment (in quadruplicate), exhibiting amount of funds on hand after crediting thereto all reimbursable funds disbursed for account of other departments. This amount sums up as follows: In hands of Colonel Holabird, chief quartermaster, Department of Loui- $66, 600. 38 Amount of cash remaining in hands of Lieut. Col. J. G. Chandler, chief Total funds on hand and liable to be used in satisfaction of claims 375, 334. 45 8, 901.63 450, 836. 46 The amount stated in the last abstract to be in the hands of Colonel Holabird, chief quartermaster, has, it is understood, been used or expended by him for public purposes or been paid by him under orders from the proper authorities in satisfaction of other claims against the Quartermaster's Bureau. The amount stated to be expended by Colonel Beckwith, chief commissary or subsistence, on "Public charities account" was expended by this officer under the same authority; consequently both these accounts are practically lost to the commission and are no longer liable to its disposition, and an order from the War Department or an act of Congress will be necessary to make them disposable in payment of claims hereafter to be allowed against the commission. It will accordingly be perceived that the only amount actually on hand is the small sum in cash stated to be in the hands of Lieut. Col. J. G. Chandler, chief quartermaster, Department of Louisiana and Texas, which alone was not more than sufficient to defray the probable expenses of the commission for clerk hire, stationery, etc. Bearing this in mind, the commission, since its reorganization under the abovementioned Special Orders, No. 123, extract 8, has not ordered the payment of any claims, but has concluded that the only alternative was to leave parties their recourse to the authorities at Washington or such tribunal in this department as the Government might hereafter establish for the investigation of these claims and with funds for the satisfaction of them. All that was within the power of this commission to do was to report the nature and condition of all claims filed here, with a brief reference to such evidences and proofs as were found among the records of the commission or has since been brought before the commission by claimants. This has been done as nearly as possible in that part of this report referred to as Abstract No. 1. It is apparent, however, that the whole of the above sum total, $450,836.46, should properly be considered a fund for the satisfaction of just claims, and it is recommended that it be set aside and appropriated for that purpose as fast as these claims are approved at Washington or passed upon favorably by a competent tribunal. It will be seen from the disposition stated in Abstract No. 1 to have been made by the commission of claims filed by "third parties: (meaning parties other than owners of crops or other properties seized and other than those employed by the commission as workers of plantations) that the commission has not considered its authority to extend to the investigation and decision of such claims and has paid none of them unless specially directed by superior authority. This conclusion was arrived at shortly after the first organization of the commission, and it seems to be clearly correct, as the commission, aside from its want of authority, would otherwise have been involved in all the difficulties of a civil court without having the means of doing full justice between parties; therefore the present members of the commission have continued that rule and have refused to consider similar claims, but, in doing so, they are not to be considered as expressing an opinion unfavorable to the justice of any claim. Many of these claims should doubtless be paid out of these funds, be the ascertainment of the amount properly due. raise numerous questions of law and fact. On the other hand, there are certain claims which are partly within what is considered the province of this commission, and partly are such claims of "third parties." An instance of this sort is the claim of Mr. W. J. Miner. He asks for the net proceeds of his two plantations, which are stated to be in the hands of the Government, and liable within the legitimate power of the commission to be returned to him if he, under General Orders, No. 91, of November 9, 1862, show himself to have been loyal, but he includes in his claim some sugar, etc., which from the evidence the commission has been able to get, was probably taken and disposed of fraudulently by one "Faux," pretending, but without authority, to act as the agent of the commission. Of course the commission or the Government are not responsible for such acts, but "Faux" himself would be, and any sum due "Faux" in the hands of the Government should, on these facts being established, be made liable to the satisfaction of Mr. Miner's claim. The commission has not acted on |