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Oceana, $6,084; St. Clair, $36,350; St. Joseph, $21,700; Saginaw, $49,572;
Shiawassee, $4,000; Sanilac, $55,500; Schoolcraft, ; Tuscola, $600;
Van Buren, $14,675.29; Wayne, $369,428.88; Washtenaw,. Total,
$2,015,588.09.

The following are the aggregate expenditures and liabilities of the various townships, cities and wards of the counties in the State for war purposes, made up from statements of the proper officers, rendered in 1866:

;

Allegan, $188,898.49; Alpena, $9,781.98; Antrim, $4,638; Berrien, $257,416.97; Branch, $230,086.65; Barry, $180,641; Bay, $61,267; Calhoun, $354,432.32; Clinton, $135,936; Cass, $196,239.86; Chippewa, Cheboygan, $1,525; Delta, $1,200; Eaton, $175,363.58; Emmett, $50; Genesee, $150,488.75; Gratiot, $23,527; Grand Traverse, $12,990.54; Hillsdale, $282,449.21; Houghton, $39,152.71; Huron, $17,230; Ionia, $182,888; Ingham, $203,985; Isabella, $5,775; Iosco, $4,900; Jackson, $439,325.10; Kent, $167,550.50; Kalamazoo, $383,416.61; Keweenaw, $1,000; Livingston, $144,379.22; Lapeer, $129,674.89; Lenawee, $544,557.75; Leelenaw, $4,845.52; Midland, $12,598; Montcalm, $44,861.20; Muskegon, $43,604; Macomb, $289,029.69; Mecosta, $3,340; Monroe, $135,180.69; Manistee, $15,476; Manitou, —; Mackinaw, $6,727.50; Mason, $807; Marquette and Schoolcraft, $3,000; Newaygo, $12,004; Ottawa, $148,523; Oakland, $586,556.98; Oceana, $14,692.93; St. Clair, $233,291.90; St. Joseph, $557,958; Saginaw, $158,099.59; Shiawasse, $167,203; Sanilac, $95,794.29; Tuscola, $67,631.96; Van Buren, $115,637.90; Wayne, $660,554.88; Washtenaw, $458,563.54; total, $8,157,748.70. Statement showing amount expended by each county of the State, from 1861 to 1867, for the relief of soldiers' families under the provisions of the Soldiers' Relief Law, approved May 10, 1861:

Alpena, $8.80; Allegan, $80,985.72; Antrim, $666.11; Bay, $21,991.54; Barry, $86,598.15; Berrien, $131,924.45; Branch, $69,121.20; Calhoun, $200,193.66; Cass, $80,883.46; Clinton, $67,443.75; Cheboygan, $368.92; Chippewa, $1,032; Delta, ; Eaton, $62,103.69; Emmett, $1,948.40; Genesee, $89,087.12; Gratiot, $8,875; Grand Traverse, $10,636.81; Hillsdale, $90,155.96; Houghton, $8,419; Huron, $23,033.50; Ingham, $110,547.09; Isabella, $4,680.45; Ionia, $31,500; Iosco, $1,000; Jackson, $129,401.25; Kalamazoo, $119,984.79; Kent, $76,311; Keweenaw, $3,620; Lapeer, $75,000; Livingston, $34,500; Lenawee, $145,226.20; Leelenaw, $6,487.89; Macomb, $110,339.26; Mecosta, $9,280.09; Mackinaw, ; Midland, $6,550; Manitou, ; Mason, $3,200; Manistee, $9,620; Muskegon, $20,000; Marquette, $7,989.16; Menominee, $390; Monroe, $143,762; Montcalm, $40,000; Newaygo, $14,516.72; Ottawa, $56,616.08; Oceana, $18,368; Ontonagon, $4,747.02; Oakland, $127,993.38; Sanilac, $73,111.33; Shiawasse, $50,645; Saginaw, $81,000; St. Clair, $89,427.99; St. Joseph, $96,214; Tuscola, $51,987.22; Van Buren, $99,511.81; Washtenaw, $155,043.15; and Wayne, $547,200. Total, $3,591,248.12.

At the session of 1867 the Legislature most humanely and opportunely appropriated twenty thousand dollars to maintain for two years a temporary "Soldiers' Home" at the Harper Hospital in Detroit. At the session of 1869 an additional sum was appropriated for its support for two years more. This home was established for the maintenance of infirm, maimed, and destitute Michigan soldiers and sailors of the late war. Its management to be under the direction of the State Military Board, at present consisting of Col. D. H. Jerome, of Saginaw, President; Col. Jerome Croul, of Detroit; Col. Alvin T. Crossman, of Flint; Col. Henry L. Hall, of Hillsdale; and Col. S. M. Cutcheon, of Ypsilanti.

The management of the "Home" has been judicious and liberal, affording to the disabled soldier the fullest benefit contemplated under the law, proving of great service to many who have found it necessary to seek its shelter and care. And while it has been liberally conducted, care has been exercised in guarding the State against unnecessary expense and the imposition of the undeserving.

Except for a very short time in the early part of the rebellion, when Capt. E. G. Owen was U. S. Quartermaster at Detroit, Colonel George W. Lee, a well-known and prominent citizen of Michigan, served as Chief United States Quartermaster of the State throughout the war, filling a most important and very responsible position with eminent energy and efficiency and at the same time with most persistent and scrupulous fidelity to the General Government.

In connection with the discharge of his duties, Colonel Lee disbursed in Michigan for the General Government $7,144,812, as follows; 33,050 horses, $3,667,252; transportation of troops and supplies, $1,363,812; forage, $331,697; equipping troops, erection of barracks and hospitals, apprehension of deserters, and other incidental expenses, $1,782,051.

In addition to this large disbursement by the Quartermaster Department, there was a very great expenditure made in the State by the United States mustering and disbursing officer for the subsistence and supplies of troops, but it has been found impossible to reach information as to the exact amount or even to form an approximate estimate.

SANITARY OPERATIONS.

The great beneficent effort of the American masses in the war, the sanitary measure, was very early adopted by Michigan people. The "Michigan Soldiers' Relief Association," of Washington, D. C., is claimed to have been the first of the kind put into the field on the Atlantic slope, and the last to leave it. It was organized in Washington in the autumn of 1861, continued in successful operation until September 19, 1866, and was a source of infinite good to Michigan soldiers, scattering among them friendship, brotherly care, and many comforts and necessaries of life when most needed. The association was composed of the few Michigan citizens then in and around Washington, including the delegation in Congress. The Hon. James M. Edmunds was president, Dr. H. J. Alvord secretary, who was succeeded by C. Clark, and Z. Moses treasurer, all of whom served gratuitously, and with a devotion, energy, and efficiency unsurpassed.

The means to sustain the measure at first were assessed upon the members of the association, but after a short time were derived from contributions made by the people of the State, and amounted to $24,909.24, in the aggregate.

In connection with the enterprise was established at City Point, immediately following Grant's great battles, the famous "Michigan Soup House," so well known throughout the army, which afforded so much relief to the suffering soldier.

Judge Edmunds, in his report, kindly mentions the faithful and patriotic ladies connected with the association during its several years of great usefulness, whose generous and noble natures led them to render such services in the field for Michigan men as have made their names household words at almost every hearthstone in the State, and never to be forgotten by thousands upon thousands of brave men who were recipients of their kindness and motherly care.

The record of Michigan in the great sanitary movement would be incomplete without the following extract from the final report of Judge Edmunds, president of the association:

"The Michigan Soldiers' Relief Association of the District of Columbia was organized in the autumn of 1861. It was the product of necessity, and was composed of the few Michigan men then resident at the National Capital. Soon after the first arrival of troops under the call for 75,000 volunteers, the first Michigan regiment (three months' men) appeared here. It contained many who were personally known to the citizens of Michigan then residents of Washington, and this, with the noble cause in which they were enlisted, soon aroused a deep feeling of friendship between the members of the regiment and all those hailing from the same State. This friendship was manifested by various and numerous acts of kindness and appreciation. Among them, special solicitude for all in the service whose failing health made demands upon this feeling for those attentions which were impossible in the then inexperienced and unprepared state of the hospital service.

"For the first few months the efforts made to relieve and comfort those of our friends in the service were unorganized, and though throwing great labor upon the few engaged, hardly kept pace with the growing demands incident to the rapid increase of the army. The battle of Bull Run, in which our friends suffered severely, aroused afresh the sympathy of all whose hearts beat honestly for the country, and demonstrated the utter inadequacy of the Government preparation for any such sudden emergency. It seemed impossible for the public authorities at this time to appreciate the necessity of ample preparations for the wounded and sick. Their attentions seemed constantly directed to the increase of the army by new enlistments. The importance of providing for its health was but slowly admitted, and hardly admitted at all until it became evident that the ranks could only be kept up by such provisions. To reach this point and this degree of preparation, required the experience of an entire campaign. The consequence was, that there was all the time an urgent call, we might almost say an imperative demand, for volunteer aid. Such aid was cordially given, but yet fell short of what was absolutely essential. It became apparent that we could no longer meet the demand upon us by individual and unorganized effort. We must have system, and assignment of duties. We must have contributions far beyond the means of the small number of Michigan citizens then here. These urgent demands so pressed upon us, that the citizens of Michigan then in the District assembled for consultation, and the result was the organization of the Michigan Soldiers' Relief Association, then composed of a set of officers and an executive committee. It claimed as its members all citizens of the State, residents of the District, and the Michigan delegation in Congress. The association commenced by levying a tax upon its members, which was frequently repeated during the first few months of its existence, and has been resorted to for emergencies from that time to the present.

"This organization was the first of the kind in the field upon the Atlantic slope, and the last to leave it. Its history, so far as it has not been written, will be briefly alluded to in the following pages.

"The association having been thus organized, it was called into full activity in May, 1862, after the Army of the Potomac had made a commencement of its peninsula campaign.

"The battle of Williamsburg, in which several of our regiments participated, filled the hospitals of Baltimore and Fortress Monroe with wounded

men; and from this time forward to the close of the war, the whole energies of the association have been taxed to their utmost limits.

"By referring to the reports of our operations for 1862, '63, and '64, it will be seen that our means were limited; but as the services of the individual members of the association have in all cases been gratuitous, and always cheerfully rendered, the money we had was used in such a way as secured the greatest amount of relief.

"In the year 1862, the first in fact of our activity, the whole amount of money received from all sources was....

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Expended..

..... .....

..$2,166 13

1,945 84

2,350 39

2,037 61

6,779 71

5,488 48 "This is, of course, exclusive of specific contributions of clothing and hospital stores always liberally furnished by the soldiers' aid societies through the State, and which we endeavored to apply faithfully to the purposes intended.

"In the summer and fall of 1862, after the dreadful closing battles of the peninsula and the disastrous campaign of General Pope, the whole city of Washington became a vast hospital.

"The public buildings, the churches, and many private residences were made receptacles of wounded and sick soldiers.

"Scattered all through these our own brave men lay and languished, and many died. But we are assured that the kind offices of the members of this association assuaged their pains and carried relief to all within their reach: and doubtless many owe their recovery to those special attentions impossible to be secured from the assistants detailed for the care of sick and wounded men in hospital. During the fall of 1862 something like system was inaugurated by the Medical Department of the Government commensurate with the magnitude of the exigency. Columbia College was made a permanent hospital. Carver, Finley, Mount Pleasant, Emery, and subsequently Douglas, Stanton, Campbell, Harewood, and Lincoln, were provided with ample accommodations for twenty thousand patients; and in 1863, with the hospitals in Alexandria, Baltimore, Philadelphia, New York, Annapolis, Frederick, and other places North, the whole operations of the Medical Department assumed something like order, efficiency, and permanency, and it became necessary for us to employ agents who could give their whole time

to the work.

"Mrs. Brainard was early engaged, and perhaps the first among our regular workers-she certainly was the last to leave. Her services were invaluable, and have never been fully appreciated and acknowledged. The services of Miss Wheelock, Miss Bateman, Mrs. Mahan, Mrs. Gridley, Mrs. Plum, Mrs. Johnson, Mrs. Hall, the Misses Bull, and others, who have labored in the field and hospitals under the auspices of this association, have all richly earned the thanks of the people of Michigan, and especially of the thousands of soldiers who received their kind ministrations. Their reports are necessarily excluded for want of space. In the summer of 1863 the battles around Fredericksburg, and those of the campaign of Gen. Meade's army in Maryland and Pennsylvania, and the crowning carnage at Gettysburg absorbed our entire energies.

"Our agents were early at their work, and remained as long as there was suffering to be relieved.

"In 1864 the bloody struggles of the Wilderness and Spottsylvania, and

the daily conflicts during those forty days of Grant's persistent advance to Richmond, again filled the hospitals around Washington, and gave ample employment to our agents and the members of the association, and drew upon our means so that we were well nigh exhausted.

"It is due to ourselves to acknowledge the generous co-operation of the Christian and Sanitary Commissions during this summer. To the former we have ever been indebted for the most generous consideration and liberality; and to the latter for extraordinary kindness in furnishing our agents, Mrs. Brainard and Mrs. Mahan, with valuable and much-needed supplies, to the amount of more than two thousand dollars in three months, and at a time when our own were exhausted.

"On the 1st of January, 1865, the report of the treasurer shows $1,291.30 available funds on hand. This amount was soon after increased by the most liberal contributions from several associations and individuals in Michigan, and especially from the noble-hearted people of the Lake Superior region, till our whole receipts for the year 1865, including the sum on hand, amounted to $14,914.24.

"With the prospect of a campaign of unexampled activity on the south side of Richmond by the combined armies of Generals Grant and Butler, and the reasonable anticipation of a stout and protracted resistance on the part of the rebels, we early made preparations for meeting promptly the demands that would most likely be made upon our association. We established a magazine of supplies at City Point, and sent thither an effective force to receive and provide for such as should, in the coming struggle, be sent back disabled. We also established in Washington a 'Home,' where our men in passing could find shelter for a night without being thrown into the bad associations of the city.

"It had long been felt that such an asylum was needed, and we had been prevented from establishing one chiefly from scarcity of means. This objection no longer existed, and the association rented and furnished a house, with comfortable and cheap furniture, engaged a competent matron, and from April 1st to September 1st, 1865, were able to provide for the wounded and sick a comfortable resting place. The whole expenditure in this enterprise, as shown by the treasurer's report, was $2,675.38, diminished by the sum of $507.30 received for furniture, &c., on breaking up the housemaking the whole expense $2,168.08.

"The sudden and unexpected collapse of the rebellion, and the recall of the Army of the Potomac, and the arrival of Sherman's grand columns in Washington, worn and fatigued by the longest and most remarkable march yet recorded, imposed new work upon us.

"Our returned regiments were visited by our agents, and supplied with much-needed vegetables, pickles, tobacco, bread, &c., to the amount of $4,000. Our force was withdrawn from City Point, and furnished ample employment here till the armies were disbanded and sent home.

"At the 'Home,' during the month of June, all were received who came. Colonel Pritchard's detail for Jeff. Davis' body guard was lodged and feasted. The records, imperfect though they are, have the names of about 8,000 who took one or more meals under the roof and at the tables of the 'Home,' faithfully and ably conducted by the Matron, Mrs. Van Boskerck, whose executive ability, industry, and fidelity cannot be too highly commended.

"The accounts of the 'Home' show that as many as 725 meals were served in a day, and the bread consumed averaged from 300 to 425 loaves a day for many days. Above all the labor and care bestowed upon this house, the matron had especial care of ten or fifteen patients at Douglas

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