Ulysses S. Grant to John A. Rawlins, December 28, 1861

No. 26. Cairo, December 28, 1861.

Whereas there are now at Cape Girardeau, Paducah, Smithland, and Cave in Rock, places within this military district, many persons who have been driven from their homes and deprived of the means of subsistence by the acts of disloyal citizens of Kentucky and Missouri, and their substance taken for the support of a rebellion against this Government, humanity dictates that these people should be comfortably supported, and justice demands that the class of persons who have caused their sufferings should bear the expense of the same :

It is ordered, therefore, that at the place named suitable quarters shall be provided and contributions collected for their support, and accounted forin the manner prescribed in General Orders, No. 24, from headquarters Department of the Missouri, with this addition :

Persons of Northern birth and education who are liable to assessment

rer under this order will be taxed 50 per cent. more than Southern men of their elass and means.

The refugees at Cave in Rock will be invited and means of transportation provided to Smithland or Paducah.

These contributions will be collected as far out as the military arm can securely extend, and at these distant points will be assessed and rie oe without the intervening of time between assessment and colection.

Commanding officers at Paducah, Ky., and Cape Girardeau, Mo., are particularly charged with the execution of this order.

By order of Brig. Gen. U.S. Grant: