OR, Series 1, Vol. 52, Part 2, Page 608

Quartermaster's Dept. C. S. A., Railroad Bureau
Richmond, January 29, 1864
 
General A. R. Lawton
  
General,
  I have the honor to return you the dispatch from His Excellency Governor J. E. Brown, of Georgia, in which he says that "Confederate officers have taken from the State road and had lost and destroyed upon other roads, over 200 cars and 8 or 10 engines." With some knowledge of the damage done to railroads and machinery, I have no recollection of a single engine owned by the State road of Georgia {the Western & Atlantic Railroad} that was lost or destroyed by any order or interference by the Confederate authorities. There were some cars belonging to this road caught west of Huntsville when that point fell into the hands of the enemy, but no engine. I am compelled to think His Excellency is laboring under great misapprehension in regard to this loss, and I am quite sure he is mistaken in supposing this road incapable of supplying General Johnston's army.
F. W. Sims
Major and Quartermaster

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