"Colonel E. W. Smith, A.A.G.
Richmond, Va.
Colonel,

I have the honor to report that, in accordance with instructions received from Genl Curtis on the 3rd inst. I have carefully examined into the propriety of turning over of the Norfolk City Gas Works to the Stockholders, and respectfully submit the following.
The works should, in my opinion, have been turned over as they were the 1st March last, without the company paying back to the government the sum of $5,000, as was required by a board appointed to investigate the case.
There was an error in the figuring of this board of about $4,660 in favor of the government and against the works, which should have been corrected. The board also required that the
(page two) Government should be fully reimbursed for laying all pipe in putting up fixtures in localities where they were used purely for military purposes. As this pipe, and these fixtures will in all probability be of no use to the company for a least a long time after the military is withdrawn. I am disposed to deduct about 1/10 from original cost to the government. The Company are willing to assume the responsibilities of the works from the first of this month, and desire the surplus funds accruing since the first of last March turned over to them. These funds I am informed by the treasurer, Col. Blunt, will amount to about $4,000 or $4,200, including an unpaid bill against the city for permanent repairs of $1,276.
I am disposed to think this is the most equitable adjustment that can be made, considering the very loose manner in which these works have been for the most time been run. Should these recommendations
(page three) meet the approval of the Major-General Commanding, I respectfully solicit an order in accordance with the same.

I am, Colonel
Very truly yours,
O. L. Mann
Bvt. Brig. Genl. Com'dg"

Endorsed (please see scan below)on the verso from Fortress Monroe by Major General Nelson A. Miles.

Included is a one page, official copy of a letter from Charles S. Allmand, the President of the City Gas Light Company of Norfolk, Virginia, dated August 23, 1865. This has been signed by John L. Worden Jr. as assistant adjutant General. Both letters are in very good condition with normal wear as shown in the scan, with some minor fold splits. All in all it very interesting combination, showing the problems of the conquering Union Army while serving in Virginia.