My real reasons for this step were:

We want all the houses of Atlanta for military storage and occupation.

We want to contract the lines of defense, so as to diminish the garrison to the limit necessary to defend its narrow and vital parts, instead of embracing, as the lines now do, the vast suburbs. This contraction of the lines, with the necessary citadels and redoubts, will make it necessary to destroy the very houses used by families as residences.

Atlanta is a fortified town, was stubbornly defended, and fairly captured. As captors, we have a right to it.

The residence here of a poor population would compel us, sooner or later, to feed them or to see them starve under our eyes.

The residence here of the families of our enemies would be a temptation and a means to keep up a correspondence dangerous and hurtful to our cause; a civil population calls for provost-guards, and absorbs the attention of officers in listening to everlasting complaints and special grievances that are not military.

These are my reasons; and, if satisfactory to the Government of the
United States, it makes no difference whether it pleases General
Hood and his people or not. I am, with respect, your obedient
servant,

W. T. SHERMAN, Major-General commanding.

HEADQUARTERS MILITARY DIVISION OF THE MISSISSIPPI
IN THE FIELD, ATLANTA, GEORGIA, September 7, 1864.

General HOOD, commanding Confederate Army.