| January 21 1865 |
| |
| Major C. M. Smith Q. M. |
| Richmond Va. |
| |
| Major, |
| You will audit all accounts of the
Wilmington Charlotte & Rutherford Railroad not ??? presented at an
advance of 100% to the rates established at Columbia on 13 April 1864. |
| Very respectfully |
| Your Obed Sevt |
| F. W. Sims |
| Lt. Col. & Q. M. |
|