War of the Rebellion: Serial 088 Page 1153 Chapter LIV. CORRESPONDENCE, ETC.-CONFEDERATE.

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SCHEDULE A.-Continued.

Article. Quality Description Quantity Price

Leather Good Harness Per pound $5,30

Do ...do... Sole ...do... 5,00

Do ...do... Upper ...do... 5,60

Beef-cattle Superior Gross Per 100 30,00

weight pounds

Do First-rate ...do... ...do... 40,00

Do Good ...do... ...do... 50,00

Salt beef ...do... --- Net per 2,00

pound

Sheep Fair --- Per head 50,00

Army woolen Good 10 ounces Per yard 11,00

cloth,3-4 yards per yard

per greater

or less

width or

weight

Army woolen ...do... 20 ounces ...do... 22,00

cloth per yard

per greater

or less

width or

weight

Army woolen ...do... --- ...do... 1,47

cloth,6-4 yards 1/2

Army woolen ...do... --- ...do... 1,71

cloth 1/2

Flannels,3-4 ...do... 6 ounces ...do... 2,08

yards per yard

Cotton ...do... 4 1/2 yards ...do... 1,98

shirting, 3-4 per pound

yards

Cotton ...do... 3 3/4 yards ...do... 2,26

shirting, 7-8 per pound 1/2

yards

Cotton ...do... 3 yards per ...do... 3,00

sheetings, 4-4 pound

yards

Cotton, ...do... 6 ounces ...do... ---

Osnaburg, 3-4 per yard

yards

Cotton, ...do... 8 ounces ...do... ---

Osnaburg, 7-8 per yard

yards

Cotton tent ...do... 10 ounces ...do... ---

cloths per yard

Army shoes ...do... --- Per pair 15,00

Shoe thread ...do... --- Per pound 3,00

Woolen socks, ...do... --- Per pair 2,00

men's

Corn-top ...do... --- Per 100 4,00

fodder, baled pounds

Corn-top ...do... --- ...do... 3,00

fodder, unbaled

Wheat chaff, ...do... --- ...do... 4,00

baled

Wheat chaff, ...do... --- ...do... 3,00

unbaled

Sorghum ...do... Sorghum Per gallon 20,00

molasses

Pasturage for ...do... Interior Per head 40

sheep

Do Superior ...do... ...do... 50

Do First-rate ...do... ...do... 60

NOTE.-On the above enumerated cotton cloths pro rate as to greater or less width or weight.

In assessing the average value of first-class artillery and wagon horses and mules at $500 we designed that the term should be accepted and acted upon according to its obvious common sense import. In other words, that they should be selected and them impressed accordingly, as their working qualities and adoption[adaptation] to army service, together with their intrinsic value, would warrant a judicious purchaser in considering them as coming within the contemplation of the commissioners when they assessed theaverage value of such horses as the Government needs at $500. But cases might arise, however, when the public exigencies would be so urgent as to demand that all gorses at hand should be impressed; yet, under ordinary circumstances, when family or extra blooded horses or brood mares of admitted high value are impressed, we respectfully suggest to the Secretary of War to have instructions forwarded to impressing officers to propose and allow the owners to substitute in their stead such strong, sound, and serviceable horses or mules as shall be considered and valued be competent and disinterested parties as first-class artillery horses or first-class wagon mules.

The term "average value per head" is in contradistinction to a fixed and uniform price for each horse and mule. We suppose in impressing a number of horses or mules, whether owned by several persons or one individual, that some might be estimated at $300, and others at different advanced rates, according to their worth, up as high as $700, thus making an average value or price for a number of good, sound, and efficient horses or mules $500 each.

In illustration of our views we will add, that a horse with only one eye sound might, in all other respects, be classed as a first-class artillery horse, yet the loss of one eye would justly and considerably curtail his value. So a horse from ten to

73 R R-VOL XLII, PT II