IDRs were given to the individual who deposited currency at the Depository for Confederate States Interest Bearing Bonds. The Bonds were probably in transit from Richmond and not yet available for distribution in the Trans-Mississippi.
ExCtfs. were given to the individual when he was required to exchange his old issue Confederate States Treasury notes for the new issue notes. The new issue notes were also probably in transit and not yet available.
As you can imagine the federal navy's control of the Mississippi River made it extremly difficult for the Treasury Department to regularly fund its western government. Mail,stamps,bonds and currency did get across but never enough.
Is probable the depositors never received their bonds or new issue notes and ended up with their Depository Receipts at wars end. Had they been funded,the receipts would have been retained by the Depository and most destroyed at the surrender.
I have got to get footnote...
Mike