Allen writes that they are constructing a bridge for the Louisville and Nashville Railroads outside of Nashville. He notes that they were building boats in Stevenson, Alabama, but had to disassemble them and leave when Confederate troops threatened the city. Their regiment embarked on a couple long marches (one covered thirty miles in one day) and the soldiers are exhausted. Alex questions the strategy of the Union generals and suggests that many are corrupt. He closes by advising his brother to pay the commutation fee to avoid the draft if possible.
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