Vol. 17, Part 2 of the Army O.R.

I have not found any other example of this anywhere in the War except Memphis, Tennessee, at least not this scale.

Page 141

Sherman writes the Col. John Rawlins in Corinth, MS, from Memphis, TN, on July 30, 1862

...I have had all the vacant houses registered, and the quartermaster will proceed to rent them for account of whom it may concern at once...

Page 156

Sherman writes to Captain Fitch, Ass. Quartermaster, Memphis, TN, August 7, 1862.

...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...

...Rent must be paid to the quartermaster. No agent can collect and remit money South without subjecting himself to arrest and trial for aiding and abetting the public enemy...

... You only look to collection of rents. Any person who transmits money South is liable to arrest and trial for aiding and abetting the enemy; but I do not think it our business to collect debts other than rents...

Page 351

Sherman writes to Major-General Halleck from Memphis, Tenn. on Nov. 17, 1862.

...The quartermaster's department here has possession of over 600 houses, some of which are used for public purposes and the balance are rented out, bringing over $12,000 a month income. I mention these facts to interest you in your future plans in this quarter of the world...

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David Upton