OR, Series 1, Vol. 26, Part 2, Page 515

Headquarters District of Texas, &c.
McNeel's Plantation, December 19, 1863
 
His Excellency Pendleton Murrah
Governor of Texas
 
Governor,
   I am in receipt of your communication in reference to the destruction of property on the coast.
   Immediately upon the evacuation of Saluria, I directed the commanding officer to destroy the wharves at Lavaca, with such storehouses at Lavaca and Indianola as might be of service to the enemy, and also to destroy the railroad to Victoria {the San Antonio & Mexican Gulf RR}. I afterward modified the order, so as to allow the transportation of the engines to Columbus, if the same could be done. Such of the rolling-stock as cannot be transported will be destroyed, and every effort be made to make the road valueless to the enemy.
   The line of this railroad embraces that portion of the route over which the enemy must pass in advancing toward Austin and San Antonio in which the difficulties are the greatest to overcome. If it is left in a condition to be used by him, he can easily secure himself at Victoria, and, making it the base of operations, advance in any direction. The highest military importance is, therefore, attached to its destruction, and the strictest sense of duty has prompted my orders concerning it.
   Having given no orders for the indiscriminate destruction of property, the fears of those who have made the statements contained in your communication are without foundation.
I have the honor to be, &c.,
J. Bankhead Magruder
Major-General, Commanding, &c.

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