"[General Orders No. 91.]
"War Department, Adjutant General's Office, }
"Washington, May 12, 1865. }"Order Organizing Bureau of Refugees, Freedmen, and Abandoned
"Lands."I. By the direction of the President, Major General O. O. Howard is assigned to duty in the War Department as Commissioner of the Bureau of Refugees, Freedmen, and Abandoned Lands, under the act of Congress entitled 'An act to establish a bureau for the relief of freedmen and refugees,' to perform the duties and exercise all the rights, authority, and jurisdiction vested by the act of Congress in such Commissioner. General Howard will enter at once upon the duties of Commissioner specified in said act.
"II. The Quartermaster General will, without delay, assign and furnish suitable quarters and apartments for the said bureau.
"III. The Adjutant General will assign to the said bureau the number of competent clerks authorized by the act of Congress.
"By order of the President of the United States:
"E. D. Townsend,
"Assistant Adjutant General."
Gen. Howard entered upon the discharge of the vast, varied, and complicated duties of his office with his characteristic zeal, intelligence, and high Christian integrity. Hospitals were founded for the care of the sick, infirm, blind, deaf, and dumb. Rations were issued, clothing distributed, and lands apportioned to the needy and worthy.
From May 30, 1865, to November 20, 1865, inclusive, this Bureau furnished transportation for 1,946 freedmen, and issued to this class of persons in ten States, 1,030,100 rations.
"Congress, when it created the bureau, made no appropriation to defray its expenses; it has, however, received funds from miscellaneous sources, as the following report will show:
"In several of the States, Virginia, North and South Carolina, Georgia, Louisiana, Mississippi, Tennessee, Kentucky, Arkansas, Missouri, and the District of Columbia, the interests of the freedmen were under the control of military officers assigned by the War Department previous to the organization of this bureau. Their accounts became naturally absorbed in the accounts of the bureau, and the following report embraces all the receipts and expenditures in all States now under control of the bureau since January 1, 1865:"
Receipts.
Amount on hand January 1, 1865, and received since, to October 31, 1865:
| From freedmen's fund | $466,028 35 |
| From retained bounties | 115,236 49 |
| For clothing, fuel, and subsistence | 7,704 21 |
| Farms | 76,709 12 |
| From rents of buildings | 56,012 42 |
| From rents of lands | 125,521 00 |
| From Quartermaster's department | 12,200 00 |
| From conscript fund | 13,498 11 |
| From schools (tax and tuition) | 34,486 58 |
| ————— | |
| Total received | 907,396 28 |
| Expenditures. | |
| Freedmen's fund | $8,009 14 |
| Clothing, fuel, and subsistence | 75,504 05 |
| Farms | 40,069 71 |
| Household furniture | 2,904 90 |
| Rents of buildings | 11,470 88 |
| Labor (by freedmen and other employés) | 237,097 62 |
| Repairs of buildings | 19,518 46 |
| Contingent expenses | 46,328 07 |
| Rents of lands | 300 00 |
| Internal revenue | 1,379 86 |
| Conscript fund | 6,515 37 |
| Transportation | 1,445 51 |
| Schools | 27,819 60 |
| ————— | |
| Total expended | 478,363 17 |
| Recapitulation. | |
| Total amount received | $907,396 28 |
| Total amount expended | 478,363 17 |
| ————— | |
| Balance on hand October 31, 1865 | 429,033 11 |
| Deduct the amount held as retained bounties | 115,236 49 |
| Balance on hand October 31, 1865, available | |
| to meet liabilities | 313,796 62[121] |
It was the policy of the Government to help the freedmen on to their feet; to give them a start in the race of self-support and manhood. They received such assistance as was given them with thankful hearts, and were not long in placing themselves upon a safe foundation for their new existence. Out of a population of 350,000 in North Carolina only 5,000 were receiving aid from the Government in the fall of 1865. Each month witnessed a wonderful reduction of the rations issued to the freedmen. In the month of August, 1865, Gen. C. B. Fisk had reduced the number of freedmen receiving rations from 3,785 to 2,984, in Kentucky. In the same month, in Mississippi, Gen. Samuel Thomas, of the 64th U. S. C. I., had reduced the number of persons receiving rations to 669. In his report for 1865, Gen. Thomas said:
"The freedmen working land assigned them at Davis's Bend, Camp Hawley, near Vicksburg, De Soto Point, opposite, and at Washington, near Natchez, are all doing well. These crops are maturing fast; as harvest time approaches, I reduce the number of rations issued and compel them to rely on their own resources. At least 10,000 bales of cotton will be raised by these people, who are conducting cotton crops on their own account. Besides this cotton, they have gardens and corn enough to furnish bread for their families and food for their stock till harvest time returns. * * * A more industrious, energetic body of citizens does not exist than can be seen at the colonies now."
Speaking of the industry of the freed people Gen. Thomas added: "I have lately visited a large portion of the State, and find it in much better condition than I expected. In the eastern part fine crops of grain are growing; the negroes are at home working quietly; they have contracted with their old masters at fair wages; all seem to accept the change without a shock."
From June 1, 1865, to September 1, 1866, the Freedmen's Bureau issued to the freed people of the South 8,904,451½ rations, and was able to make the following financial showing of the Refugees' and Freedmen's fund. From November 1, 1865, to October 1, 1866, the receipts and expenditures were as follows: