OR, Series 1, Vol. 7, Page 830

Hdqrs. First Division, Western Department
Columbus, Ky.
January 12, 1862
 
Maj. A. C. Myers
Quartermaster-General
Richmond, Va.
 
Sir,
   I have to acknowledge the receipt of your letter of December 17, and in regard to it have to say that as there appears to be, from your communication to the Secretary of War, some misconception of the circumstances under which the amount passed to my credit, viz, $390,010, was expended, that an explanation in regard to it should at this time be made.
   It has so happened at various times that the quartermaster at Memphis, Major Anderson, was without funds, and was by the department prohibited from borrowing. In consequence of the failure of the quartermaster's department at Memphis to meet its obligations purchases necessary for the support and efficiency of this army could not be made on a promise to pay. My division quartermasters and commissaries could not carry on their respective departments without funds, and under these circumstances I did not hesitate to call on the banks of Memphis for aid. They responded to that call to the amount of $200,000, $100,000 of which was placed in the hands of Quartermaster J. G. Finnie, whose receipt therefor is herewith inclosed, and who will account for the disbursement thereof to your department. The other $100,000 was placed in the hands of Maj. W. W. Guy, commissary, whose receipt is also inclosed. The remaining $190,010 was, as you justly remarked to Mr. Benjamin, expended by quartermaster Maj. Thomas Peters previous to the arrival of Major Anderson at Memphis. Vouchers for this amount he has, and I will, with the necessary statement of its expenditure, forward them to you as soon as it can be made out, which will be now in the course of a very few days.
I remain, very respectfully, your obedient servant,
L. Polk
Major-General Commanding

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