OR, Series 1, Vol. 47, Part 3, Page 610

Hdqrs. Second Division, Twenty-third Army Corps
Salisbury, N. C., June 1, 1865
 
Lieyt. Col. Theodore Cox
Assistant Adjutant-General, Hdqrs. Twenty-third Army Corps
 
Colonel,
    I have taken pains since occupying this place to make such inquiries as would fix the responsibility of the ill-management of the prison at this point. Public suspicion and the reports of the citizens indicated Maj. Abe Myers (a Jew) and Maj. Mason Morfit, quartermaster, as the guilty parties. Myers was at once paroled not to leave this town, and a search was made for Morfit, which resulted in his arrest about a week ago in an adjoining county. Since his arrival here he has satisfied me and my officers that during his short administration he did the best he could under the orders he received, and that the suffering of the prisoners caused by any lack of quartermaster's supplies is not to be laid to his negligence or inhumanity, but to the indisposition of the rebel Government to fill his requisitions. Myers was a poor man when the war began. He has during the war, so far as can be learned from many honest and observing citizens, spent $75,000 or $80,000 on his estate, supported two or three families (including his own), and accumulated some ready money. He claims to have done the best he could for the prisoners, but the fact remains that he fattened while they starved, and that he made money out of the commissary department; whether by stealing from the rebel garrison or from prisoners I am unable to show. It will be difficult to prove anything against him. The main instrument of the rebel Government here was Maj. John H. Gee, of a Florida regiment. He, by all accounts, was barbarous, brutal, and avaricious. Numberless citizens have testified that he on very many occasions absolutely refused to allow them to provide rations for the starving prisoners, and that they were compelled to smuggle in food and money in defiance of his rules and guards. He went away to Florida in January or February. The only other post officer on whom any blame can be laid, so far as I know, is Capt. J. M. Goodman, assistant quartermaster, who was several times reported to his Government for inefficiency, and who, according to such evidence as we can get, showed both inability and negligence in providing clothing and lumber for the prison. Men who have been here during the use of this place as a prison post say that it was owing more to the lack of shelter and of clothing than to lack of food that the Federal soldiers died here. We have in our hands a copy of an order dated "Headquarters Prisons East of the Mississippi, December 20, 1864," stating that as orders have been received from the War Department to remove the prison from Salisbury, no more building or repairs will be undertaken, and no expense incurred not absolutely necessary. Gee is in Florida and Goodman in New Orleans.
I am, colonel, very respectfully, &c.,
J. A. Cooper
Brigadier-General

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