Cynthiana Ky Jan 26^th 1864
Maj Gen J. G. Foster
Commanding Dept of the Ohio
Knoxville Tennessee
Sir

I am a loyal citizen of the state of Kentucky, residing in Harrison County, five miles from Cynthiana in said county- I am a farmer having about three hundred and seventy acres of land. I have a distillery and have for several years past distilled the grain of my own product on my farm, and fed and fatted my stock hogs upon the swill.

I have about 400 barrels of Corn and 5000 bushels of wheat on hand. I produced most of this grain on my farm, and purchased a part of it, before any military order was issued restricting distillation.

I have 900 hogs purchased and raised by me before any order was issued against distilling grain. It will require more grain than I have on hand to feed and keep said hogs. I will ^suffer^ great loss, almost total loss of my hogs if the grain is taken from me. The swill from the corn, in distilling it, will feed and fatten the same ^or greater^ number of hogs, being fed when warm, than the grain itself would feed and keep.

Before the order was issued I had taken out a regular license, as a distiller and paid fifty Dollars for it to the Collector of Internal Revenue, in accordance with act of Congress.

I paid last year into the Treasury of the United States about Fifteen Thousand Dollars as tax on whiskey. In consequence of having had to deliver over to the Government Military agents a larger part of the corn

I had purchased to distil, I do not propose to distil to extent of more than one third of the usual business.

Beside the wheat and corn mentioned by me before as being on hand, I have 400 barrelsls more of corn in Harrison and Scott County.

I had also 1500 barrels of corn purchased to distil, which 1500 barrels I turned ^over^ and sold to Capt Oakley Quarter Master at Paris and the corn was sent to Camp Nelson.

Under the orders issued by Genl Boyle, under instructions from Gen Burnside, it was understood that the farmers could distil their own grain, of their own product, and as much expense had been incurred in preparing to distil, a reasonable portion of the grain purchased to distil was allowed by permits to be retained, and in cases where there was a large amount of corn, a portion of it was to be turned over to the government. I turned over a very large proportion of all the corn I had raised and bought.

I have now only what will feed my hogs, and if it is taken, it will inflict irreparable loss and injury upon me.

If it is deemed essential to the neccesities of the government I will turn over to its agent or Quarter Master the corn in Harrison and Scott counties at usual market-price: being about 400 barrels.

But I ask as matter of justice, and to save me from irreparable loss and injury that I be permitted to distil the grain on hand before named so as to feed and sustain my hogs, as it will require the grain to

feed them. The whiskey distilled constitutes the profit to the farmer, and the swill keeps and fattens the same or greater amount of stock than fed in its natural state. I am and have been willing and have in fact, surrendered to the government in its necessities a larger part of all the corn I had. I ask only permission to distil the small balance, which while it saves me from loss, incurrs in the end to the interest of the Government and county in sustaining and fattening hogs for the consumption of the Army and people.

Under all the circumstances, feeling it is just and right, I respectfully ask permit and protection from molestation in the distilling of the grain as asked herein-

I am very Respectfully
Your Obt Servt
T. J. Mcgibben

State of Kentucky
Jany 30^th 1864

M^r T. J. M^cGibbin, of Harrison County Kentucky is a union man and loyal citizen — Permission was given by Col [Titus] by my approval for M^r M^cGibben to distill the corn above 400 barrels and his small [grain], in consideration of his turning over a large amnt to the quarter master to be sent to camp Nelson for Govmnt use, which I understood was done

J. T. Boyle
Brig Gen