OR, Series 1, Vol. 47, Part 2, Page 1105

Charleston
February 6, 1865
(Received 9 o'clock 7th)
 
General S. Cooper
 
   Your dispatch of 5th inquiring why the cotton in Savannah was not destroyed before evacuation of the city is received. The cotton was distributed throughout the city in cellars, garrets, and warehouses, where it could not have been burnt without destroying the city. It had not been sent off by railroad previous to the cutting of the road {he probably meant the Charleston & Savannah RR, but the Atlantic & Gulf RR was also available}, and because railroad transportation was monopolized for removal of ordnance, commissary, and other important Government stores. From the cutting of the road to the evacuation of the city--twelve days--every man was required to work on the lines, and every wagon, dray, and cart that could be impressed was needed to keep the troops in a line twelve miles long supplied with ordnance and commissary stores. Not a man nor a woman could have been spared to collect the cotton in a place where it could have been burnt.
W. J. Hardee
Lieutenant-General

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