War Department,
Provost Marshal General's Office,
Washington, D. C. Dec. 31. 1863

Respectfully returned with report as required. The Adjutant General of the Army says,

"The statement in the letter of His Excelency they Governor that 'a remarkable discrepancy' exists as shown by the records of the War Department & those of the State, cannot be supported by the records of this office. The statement results from the State Authority omitting to observe that the Exhibit sent the Governor by the Adjutant General of the Army only embraces credits of men furnished by the State to include June 30. 1863.

"By that statement the State is credited as follows;
(over)

Per Statement from the Adjutant General of Kentucky rendered in June last, the State claimed as follows;

Thus leaving a difference between the records of the War Department & of the State to include June 1863 — of 1.024 men.

This number is made up of recruits sent to regiments in field, but as this office has not official evidence of their having been mustered the U. S. services it remains

for the State (she claims them) to furnish that evidence. When furnished the credit will be promptly given.

"The Department has not notified the Governor of the number of men mustered in & credited to the State since June 30^th and therefore the State authorities are premature in saying a discrepancy exists between the State & U. S. records since that date.

"Since the receipt of the letter of His Excellency, to which this is a reply in part, the records of this office have been examined & the following number of troops reported since June 30^th can be credited; —

"Of the number 7.258, the Department has not yet the official evidence of muster in

but it has been called for, & when received it is believed the number will be increased to 8.445 as claimed by the State.

"As to the 3.107 emergency troops who served for a brief time, the rule of the Department will not allow a credit to be given.

"No state has been credited with troops of that class. Of this the Governor was advised by letter on the 29^th inst.

"The state therefore claims, to date,

"This difference will be reduced to a smaller figure if the State can supply official evidence of the muster in of 1.024 men claimed as furnished prior to June 30^th, & still further reduced when the official reports, daily expected from the Mustering officers shall have been received at this

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Office. The records of the State & the United States will then nearly agree.

"The following are the quotas assigned to the State from this Office:

Under calls of 1861 & prior to that of July 2. 1862 — " — 27.237

Under call of July 2. 1862 for 300.000 Volunteers — " — 14.905

Under call of August 4. 1862
G. O. 94. A. G. O. 1862 for 300 000 Militia — 14.905

(signed) Thos M. Vincent
Ass^t Adj^t Gen^l

"P. S.
It is due the Adjutant General's Office to add that careful attention has been given to the subject of credits for the respective states. With the view of having the records of the state & the War Department agree, the respective Governors were asked by Circular of September 3. 1863 to furnish this office quarterly with a

statement of troops furnished by their respective states. For the quarter ending September 30^th, no reply from Kentucky to the Circular has been received, & therefore it was not until the receipt of the Governor's letter of the 21^st inst. that the number claimed by the State since June 30^th was known."

A point made by the Governor of Kentucky is that the quotas assigned to that state in 1861 & 1862 on the basis of population, (Census of 1860) were too large from the fact that many of their men had left the state & joined the rebelliion. I think this point is well taken & it accounts in part for the fact that some of the border states are deficient on former calls. I think it would be only just to consider the quotas assigned to Missouri, Kentucky, Maryland & West Virginia on the basis of population as reduced by the difference between the quota thus assigned & that now ascertained by the enrolment.

James B. Fry
Prov. Mars. General.