Commonwealth of Kentucky
Executive Department
Frankfort Dec 24. 1860
Gentlemen

Your very kind letter of the 12^th inst tendering to me the services of your gallant regiment in the contingencies alluded to has awakened in me emotions of the liveliest sensibility and would have been sooner answered, but I was away from home. In declining to accept your generous offer I am deeply impressed with the patriotic motives which have induced it —

In the tender you have made at a time like this, when the ties which have bound our Union together seem to be growing weaker and weaker every day, I fully appreciate and reciprocate the fraternal spirit in which it was done — In such kind offices the friendship which should ever exist between the states of Indiana and Kentucky will be kept actively alive, and should it ever become necessary (a thing I can scarcely imagine) for Kentucky to accept the Servisces of volunteers outside of the state, there are none

She would more cordially accept or more readily receive than those of the gallant regiment you have the honor to command — Thanking you for the offer, you have made I have the honor to be

Your Obedient Servt
B. Magoffin

To

Brig. Genl Jno S. Gavitt & other officers of the First Regiment Vanderburg Co Indiana Volunteers
Evansville
Ind

Copy of letter to Gen. Jno S. Gavitt & others
Indiana Volunteers
Evansville Ind