taken from prisoners of a larger amount than $500 was confiscated, in the supposition that it might be United States Government funds. But two instances of this character, however, were discovered upon the books of Captain Morfit.
Major Turner's books showing amounts taken from prisoners were burned by himself on the night of the evacuation of Richmond. Still, the Board is satisfied that all moneys received disbursed by Captain Morfit were faithfully recorded upon this books. We find that by order of the Quartermaster-General C. S. Army, $15,000 U. S. Treasury notes belonging to Federal prisoners were turned over to that officer and his receipt taken for the same by Captain Morfit, leaving a balance of-to be accounted for by Captain Morfit. This amount we found had been deposited by him in the hands of Major Carrington, late paymaster, and William Norris, commissioner of exchange, and has been turned over to the provost-marshal-general, Department of Virginia by those officers. Former reports in the case of Major Carrington and Captain Morfit will show the several amounts.
In accordance with orders from General Gardner, provost-mashal-general, C. S. Army, Captain Morfit had turned over to Captain Hatch, assistant to Judge Ould, a part of the moneys belonging to Federal prisoners, as shown by previous reports. All moneys thus received by Captain Hatch have been turned over to Brevet Brigadier-General Mulford, assistant agent of exchange.
A thorough investigatin of the whole system of keeping the money accounts of Federal prisoners has been made, and we find that the books of Judge Ould, Captain Hatch, and Captain Morfit were systematically and correctly kept, and so far as the parties to this investigation are concerned we fully exonerate them from all charges of fraud or dishonesty. Whatever they may have done which appears to have reflected discredit upon the Confederate Bureau of Exchange we find was done by higher authority, the parties in question having throughout acted in a straightforward, legitimate manner, as they in every instance produce the original orders on which they acted.
We respectfully recommend that all books and papers belonging to the office of Judge Ould and Captain Hatch, and all books and papers from the office of Captain Morfit pertaining to or in any way relating to the Federal prisoners be turned over to Bvt. Brigadier General J. E. Mulford, assistant agent of exchange, U. S. Army.
We further recommend that the retained papers of Captain Morfit's quartermaster accounts, together with the property and papers relating to the same of deceased Confederate soldiers, be turned over to Captain Morfit.
We take pleasure in stating that during this entire investigation the parties accused have manifested a perfect willingness to assist, and have offered every facility in bringing about a final consummation of our inquiries. The most minute inquiries have been satisfactorily answered and explained by all parties concerned.
Lieutenant Colonel Twentieth New York, and President of Mil. Com.
THOS. F. EDMANDS,
Major Twenty-fourth Massachusetts Volunteer Infantry.
J. M. SCHOONMAKER,
Captain, and Recorder Military Commission.