E. B. R. S. Canby to B. F. Flanders, September 10, 1864

Hon. B. F. FLANDERS, Supervising Special Agent Treasury Dept., New Orleans, La. : Sir: I have the honor to acknowledge the receipt of your communication* of this morning with the accompanying papers in relation to cotton brought to this city by the steamer Rob Roy under contract made by Mr. Mansfield with certain parties living within the rebel lines. I have no doubt from these papers, and from other information in my possession, that a portion of this cotton is the property of the rebel government, and that it is still subject to capture wherever it may be found. The allegations indicate a violation of the conditions of the licenses authorized by the President, which would subject the interest of the other portion to confiscation, and I suggest that the subject be submitted to the Secretary of the Treasury with the recommendation that the cotton or its proceeds, if it has been sold, may be seized in order that the interest of the rebel government may be determined and applied to the use of the United States, and that the other parties may be required to show their interests are not liable to confiscation.

Very respectfully, your obedient servant,