Mr. Burnley to Mr. Seward.

Sir: I beg to enclose extract of a letter from a Mr. James Stewart, a cotton-owner, of New Orleans, and beg to recommend it to your earnest consideration, particularly as to the statement of the Assistant Secretary of the Treasury, that if Mr. Stewart applied to the Secretary of the Treasury here, he would get either the proceeds or the cotton.

I have the honor to be, with the highest consideration, sir, your most obedient, humble servant,

J. HUME BURNLEY.

Hon. William H. Seward, &c., &c., &c..

[Extract.]

Mr. Stewart to Lord Lyons.

“I am a citizen of Great Britain, and for a number of years was engaged in commercial business in New Orleans, Louisiana. At the commencement of the rebellion I had large amounts due me by the cotton-planters of Mississippi, and in settlement I took cotton from them, paying the difference in cash when the cotton purchased exceeded my claims. This cotton was stored on the plantations, and after the fall of Vicksburg I waited on General Grant, who, after examining my papers, gave me a permit to carry my cotton to New Orleans, and a letter to Brigadier General Crocker, commanding at Natchez, to give me all the assistance in his power. I did get several lots out, but have a good deal of it remaining on the plantations. One Bilguay, claiming to be a French subject, purchased some lots of cotton in the same county where my cotton is stored, all of which was burnt by order of Wirt Adams, who commanded a regiment of cavalry. This man entered into some arrangement with Colonel Ellett, commanding the marine brigade, and one Mr. Clements, and they landed and carried away cotton wherever they found any, alleging that as Bilguay’s cotton was destroyed, he had a right to take property until his losses were made good. This cotton was carried to Natchez and placed in the government yard. A number of claimants came forward, and, by paying fifty dollars a bale, they got back their property. Another portion was handed over to Bilguay, who shipped the same to New Orleans, and there the owners of the property seized it. Among the property carried off were seventy bales of my cotton, which was stored on the plantation of Mr. W. Harrison, nine miles back of Rodney, in the State of Mississippi. I was informed by the assistant special agent of the Treasury in Natchez that the cotton having been turned over to him by the military, he had no power to surrender it; but that if I applied to the Secretary of the Treasury, I would get either the cotton or the proceeds.

“Judge Hart shipped the cotton, with several other lots, on the steamer Empress to Cairo, either in April or the beginning of May, but always told me I would get it back again upon making application at the proper quarter. About this time Judge Hart was dismissed, and his successor in Natchez, Judge Burnett, gave me all the assistance in his power to have the cotton out. There was no record kept of the different marks, and they could only inform me that the cotton had been shipped with other lots. Mr. Hartley, who was the customhouse officer in Natchez, saw the cotton in the yard, and it was branded N. H. He also shipped it along with other lots to Cairo, and all this can be proved by him. I think, under the circumstances, I am justified in requesting that the United States officer at Cairo, or St. Louis, hand over to me the proceeds of said cotton.

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“I have, however, every confidence that the Secretary of the Treasury will do me justice. I will say that Judge Burnett, who acted as agent for the Treasury in Natchez when I left, did all he could for me; and had be been in authority when the cotton was in Natchez, I should have had it restored at once. I had to leave earlier than I anticipated, on account of sickness in my family.”