NA, V&T 8/26/1864

State of Virginia
City of Richmond   To wit
   I, R. L. Owen President of Virginia & Tennessee Rail Road Company depose & say that, the accompanying accounts, viz:
$ 68, 631.87
$ 43,206.80
$ 58,024.01
$ 169,862.68
less deductions in auditing 9,067.15 =

$160,795.53

are correct and just, that the services were rendered to the Confederate States & that the rates charged are those allowed by the Qr Master General -- furthermore that the services were rendered at a time when the Richd & Danville, the South Side & the Richd & Petersburg Roads were cut & the City of Lynchburg was threatened by the Enemy and it was impossible to send necessary supplies to the Army except by the trains of the Va. & Tennessee R Road.
   It was impossible to procure vouchers as it was not known how far these trains would have to carry the stores before the trains of the other roads could take them.
   It was at a time too of great excitement when the regular channels of business were interrupted & access could not be had to local Qr Masters. The services were ??? under the sanction of Col. F. W. Sims Qr Mr whose recommendation of payment with the Qr Mr General's approval accompanies the account. Witness my hand this 26th day of August 1864.
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