OR, Series 1, Vol. 47, Part 2, Page 983

Headquarters Military District of Florida
Tallahassee, January 2, 1865
General Samuel Cooper,
Adjutant and Inspector General, Richmond
  The possession of Savannah by the enemy separates our line of railroads in Florida from the other ones of the Confederacy. Besides the necessity of getting the supplies of sugar, molasses, pork, and beef out of the State, it may be desired hereafter to remove the iron now on these railroads for use in the central parts of the Confederacy. Of this iron there is over 25,000 tons in the State, besides about 18,000 tons on the Live Oak connection and the Savannah and Gulf road, west of the Altamaha River. The shortest and most obvious route for this is by Quincy to the Chattahoochee River, at Appalaga. This would require the construction of a road twenty-two rods {miles} in length, over good ground, with easy grade. This was the contemplated continuance of the road from Quincy {by the Pensacola & Georgia Railroad}, and has been surveyed and the levels run. There are nine miles of iron on the Jacksonville road {Florida, Atlantic & Gulf Central} taken up and now at Lake City, and eight miles of iron on the Florida Railroad, extending from Baldwin toward Fernandina. This would leave but five miles to be provided. This could be taken from the road extending from Tallahassee to Saint Mark's {the Tallahassee Railroad}, or from the terminus of the Florida Railroad at Cedar Keys.
  I forward these facts for the consideration of the War Department. If the objects should be considered sufficient to warrant the labor and expenditure, I will, as commander of the district, use my best energies to forward the work.
  Mr. Howard, the Government attorney, is using all his energies to obtain a decision in the case of the Florida Railroad Company, which will probably terminate favorably to the Government.
I am, general, very respectfully, your obedient servant,
W. Miller
Brigadier-General, Commanding