Signed by Lieutenant killed in action at Gaines' Mill, Va.!

7 1/4 x 7 1/2, in ink. Camp Graham, Jan. 31, 1862. Lieut. Joseph C. Miller. To Confederate States, Dr. Jan. 1-30, 1862. Itemized account for sugar, salt, flour, salted pork, and molasses. I certify that the above articles were for my own use. J.C. Miller, Lieut. Very fine manuscript. Very desirable regiment.

Joseph C. Miller, was a 23 year old salesman from Alexander County, N.C., when he enlisted on May 16, 1861, as a 2nd lieutenant, and was commissioned into Co. K, 7th North Carolina Infantry. He was killed in action on June 27, 1862, during the battle of Gaines' Mill, Va.

The hard fought 7th North Carolina Infantry took an active part in the fight at New Bern, then moved to Virginia where they became part of the Army of Northern Virginia. After fighting at Hanover Court House, the regiment participated in the various campaigns of the A.N.V. from the Seven Days Battles to Cold Harbor, and were also involved in the siege of Petersburg. They suffered 51 casualties at New Bern, 253 out of the 450 engaged during the Seven Days Battles, 69 at 2nd Manassas, 52 at Sharpsburg, 86 at Fredericksburg, 37 killed and 127 wounded at Chancellorsville, of the 291 engaged at Gettysburg, 31% fell, 5 were killed and 62 wounded in the Wilderness, and 11 were killed and 28 wounded at Spotsylvania. On Feb. 26, 1865, the regiment was sent back to North Carolina where they eventually surrendered with the Army of Tennessee with 13 officers and 139 men. A detachment of the unit had also been left with the A.N.V. and they surrendered with only 1 officer and 18 men left.