s police force must necessarily fall upon all
citizens equitably. I am not willing, nor do I think it good
policy, for the city authorities to collect the taxes belonging to
the State and County, as you recommend; for these would have to be
refunded. Better meet the expenses at once by a new tax on all
interested. Therefore, if you, on consultation with the proper
municipal body, will frame a good bill for the increase of your
police force, and for raising the necessary means for their support
and maintenance, I will approve it and aid you in the collection of
the tax. Of course, I cannot suggest how this tax should be laid,
but I think that it should be made uniform on all interests, real
estate, and personal property, including money, and merchandise.

All who are protected should share the expenses in proportion to
the interests involved. I am, with respect, your obedient servant,

W. T. SHERMAN, Major-General commanding.

HEADQUARTERS FIFTH DIVISION,
MEMPHIS, August 7, 1862.

Captain FITCH, Assistant Quartermaster, Memphis, Tennessee.

SIR: The duties devolving on the quartermaster of this post, in
addition to his legitimate functions, are very important and
onerous, and I am fully aware that the task is more than should
devolve on one man. I will endeavor to get you help in the person
of some commissioned officer, and, if possible, one under bond, as
he must handle large amounts of money in trust; but, for the
present, we most execute the duties falling to our share as well as
possible. On the subject of vacant houses, General Grant's orders
are: "Take possession of all vacant stores and houses in the city,
and have them rented at reasonable rates; rent to be paid monthly
in advance. These buildings, with their tenants, can be turned
over to proprietors on proof of loyalty; also take charge of such
as have been leased out by disloyal owners."

I understand that General Grant takes the rents and profits of this
class of real property under the rules and laws of war, and not
under the confiscation act of Congress; therefore the question of
title is not involved simply the possession, and the rents and
profits of houses belonging to our enemies, which are not vacant,
we hold in trust for them or the Government, according to the
future decisions of the proper tribunals.

Mr. McDonald, your chief agent in renting and managing this
business, called on me last evening and left with me written
questio