2 1/4 pages, 7 3/4 x 10, in ink, on imprinted letter sheet.

Treasury Department, Comptrollers Office, September 7, 1864. Jacob H. Ela, Esq. U.S. Marshal, Rochester, N.[ew] Hamp.[shire] Sir: I have received your letter of 25th ulto. explaining suspended charges and asking information respecting fees of Govt. officers who attend Court as witnesses on behalf of the U.[nited] States. In reply I refer you to the pertinent clause in the Fee bill of 1853; and add, that in my opinion no employee of the Government whose travel and time while going to, attending, and returning from Court is otherwise paid for, should be allowed mileage and per diem fees. With regard to your explanation of item 4, I have to say that Deputy Haines charged for arresting Noyes on the 21st Jany. and for transporting him 51 miles without showing where he was arrested or to what point he was transported- data which should always be given- and he charged for travel of himself and prisoner $10.20. Poore, another defendant, was arrested it seems at the same time and the same place, and for his transportation the Deputy charges $10.20, thus claiming double mileage for himself, which cannot be allowed. On the explanation submitted, $2 will be all[owe]d. for your attendance in the Coverly case, and $5.10 for mileage of Poore. In vouchers for serving process you should always give the names of the witnesses and the places of service. Very respectfully, Your obdt. servt., R.W. Taylor, Comptroller. Light age toning and wear.