be almost a unit. In the Mississippi convention the idea was broached by Mr. Potter, in an elaborate speech, to have the late slave States relieved from taxation "for years to come," in consideration of "debt due them" for the emancipated slaves; and this plea I have frequently heard advocated in private conversations. I need not go into details as to the efforts made in some of the southern States in favor of the assumption by those States of their debts contracted during the rebellion. It may be assumed with certainty that those who want to have the southern people, poor as they are, taxed for the payment of rebel debts, do not mean to have them taxed for the purpose of meeting our national obligations. But whatever devices may be resorted to, present indications justify the apprehension that the enforcement of our revenue laws will meet with a refractory spirit, and may require sterner measures than the mere sending of revenue officers into that part of the country. I have annexed to this report numerous letters addressed to me by gentlemen whose views on the loyalty of the southern people and kindred topics, formed as they are upon an extended observation and long experience, are entitled to consideration. (Letter of General Gillmore, accompanying document No. 1; letter of Dr. Mackey, No. 2; letter of Mr. Sawyer, No. 3; letter of General Hatch, No. 4; letter of Mr. Pilsbury, No. 5; statement of General Steedman, No. 6; letter of General Croxton, No. 7; letter of General Canby, No. 8; letter of General Kirby Smith, No. 9, &c.) In these papers a variety of opinions is expressed, some to a certain extent sanguine, others based upon a less favorable experience. I offer them to you, without exception, as they came to me. Many of the gentlemen who wrote them have never been in any way connected with party politics, and their utterances may be looked upon as coming from unbiassed and impartial observers. THE NEGRO QUESTION--FIRST ASPECTS. The principal cause of that want of national spirit which has existed in the south so long, and at last gave birth to the rebellion, was, that the southern people cherished, cultivated, idolized their peculiar interests and institutions in preference to those which they had in common with the rest of the American people. Hence the importance of the negro question as an integral part of the question of union in general, and the question of reconstruction in particular.