War Department
                                                  Washington City
                                                  April 28, 1865
S.J. Bowen, P.M.
Washington D.C.

Sir:
Herewith I have the honor to return for mail one hundred and
sixty-six letters opened by direction of the Secretary of War.

                             Very respectfully
                             Your Obt Servant
                             H. L. Burnett
                             Brevet Col. and Judge Advocate