Huntsville Jan 10th 1867
Hon MC Hamilton

Sir.

I received by last
mail instructions from your office respecting
the manner in which the business of the Penit-
entiary must in future be conducted. I shall
endeavour to comply strictly with the instructions[.]

The temporary absence of the Financial
agent will delay me a day or two in making the
required inventory as it will be best if not
necessary for him to be present.

I will qualify as required today, and begin
making an inventory tomorrow.

The form of Requisition aluded [sic] to as accompanying
my instructions, I have not received.

In noticing the heads under which disbursements
are to be made I observe that it is not contem-
plated to purchase the leather or lumber[.]
I would suggest that we have been short of
leather for convict shoes some two month[s]
past and a number of the convicts are now
without shoes. I am informed that it is
the purpose of the Commanding General to put
some two hundred of the convicts on a Rail
Road. [I]f this be the case, would it not be well
to buy leather to make them shoes?