J. Bankhead Magruder to W. R. BoGas, June 16, 1863

Brig. Gen. W. R. BoGas, Chief of Staff of Lieutenant-General Smith:

Sir: I have the honor to inclose a letter from Mr. Bennett, a part owner of the steamer Sea Queen and cargo, in reference to this vessel and her cargo, now off the mouth of the Rio Grande.

I am informed that this steamer is here in virtue of orders from her owners, or parties owning the cargo, who have entered into contract with the Secretary of War for army supplies, which contract contemplates that the payment for goods furnished under this contract shall be made in cotton.

I have the honor to state that should the cotton not be ready to be delivered in time, we shall lose, in my opinion, this and subsequent cargoes. I have decided not to impress cotton. The necessary quantity of cotton to pay for this cargo, in my judgment, can only be procured by impressment.

An order from the Department at Richmond, directing the necessary impressment, will, in all probability, arrive too late to secure this cargo, represented to be valuable, as the vessel will be anxious to leave at an early day. If, in view of these facts, the lieutenant-general commanding determines to impress a sufficient quantity of cotton for the above purpose, and will send me the order, I will execute it with vigor and promptness.

I have the honor to be, very respectfully, your obedient servant,