NA, QMR 1/5/1864

Confederate States of America
Quarter Master Generals Office
Richmond Jany 5th 1864
Hon. James A. Seddon
Sec. of War
   The enclosed account amounting to $16,500 in favor of the Memphis & Ohio Rail Road Co. for its proportion of the expense in constructing a rail road through the City of Memphis in March 1862 by order of Lt Genl Polk, "for the purpose of assisting in the rapid movement of troops to any road that reinforcements might be needed, and also to carry supplies & ordnance through without delay, and for the benefit of rapid evacuation of Memphis'" has been presented to this officer for settlement.
   By the affidavit of Saml. B. Jones, Genl. Supt of the said road, it appears that the vouchers of the bill were filed in a box in his office and fell into the hands of the enemy when they occupied Memphis, which may, I suppose, account for the claim not having been laid before Maj. Anderson, as he would not, in all probability, have settled the case in the absence of the subject sub vouchers.
   The road appears to have been built for military purposes, exclusively; and the claim is correct against this department, but in the absence of the bills and receipts, knowing the amount paid by the Co. I do not feel authorized to order the payment thereof unless with the sanction of the War Dept., which, under the impossibility of now recovering ??? the bills and receipts, I would recommend be given.
   The road seems to have been constructed jointly by the Memphis & Charleston, Memphis & Ohio, and Mississippi & Tenn. Rail Road, the former of which has been paid its proportion by Maj. W. F. Anderson, amounting to $15,138.40
   The papers are respectfully submitted for the consideration of the War Department.
I am Sir
With high respect
Your Obt. Servt.
A. R. Lawton
Quarter Master General
{on reverse of document}
Q. M. General
Payment to be made
By order
J A Casfesk
8 Jany 1864
{enclosed bill}
Confederate States of America
To Memphis & Ohio Rail Road Co
1862 Building of Rail Road through Main Street Memphis by order of Genl Polk
March Cash paid out as follows
R. C. Brinkley, Prest. M&LR RR {Memphis & Little Rock RR} for Iron $7000.00
W Leadbetter Hauling Iron 500.00
Jno Govis             "  Cross ties 1650.00
H L Bannister       "       "      "  & timber 1400.00
Jno Norris  Crossing Plank 1000.00
Brooks & Phelan  Casting Frogs & C 350.00
Prest & Construction of Spikes & chairs 2600.00
Blacksmith work  Labor
Hauling Engineering & C 1000.00
W. H. Stephens  Labor 1000.00
{the cost of the iron indicates about 1 mile of track, both sides}
{enclosed affidavit}
   The Rail Road through Main Street in the City of Memphis was ordered to be built by Maj. Genl. Polk Commanding Department of Mississippi for the purpose of transferring the Rolling Stock of on Rail Road to another for the assisting in the rapid movement of troops to any road that reinforcements might be needed. Also to carry supplies and Ordnance through without the delay & labor of unloading & hauling by wagons and more especially for the rapid & silent evacuation of Memphis. The work was completed within the time specified and used for the purposes ordered.
   The vouchers of the Bill in detail are filed in the Books of the Genl Superintendents office & fell into the hands of the enemy at the time they occupied Memphis. The account has never been paid or settled in any manner.
Sam B. Jones
Genl Supt
Mem & O. R. R. Co
subscribed & sworn to before me this 22nd day of October A. D. 1863
C. E. Rapier
Judge 6th Circuit, Ala.