Issued General Order No. 26, “Whereas there are now at Cape Girardeau, Paducah & Smithland & Cave in Rock, places within this Military District, many persons who have been driven from their homes and deprived of the means of subsistence by the acts of disloyal citizens of Kentucky and Missouri, and their substance taken, for the support of a rebellion against this Government, humanity dictates that these people should be comfortably supported, and justice demands that the class of persons who have caused their sufferings should bear the expense of the same.
It is ordered therefore, that at the places named, suitable quarters shall be provided and contributions collected for their support and accounted for, in the manner prescribed in General Order No 24 from Head Quarters Dept. of the Missouri, with this addition.
“Persons of Northern birth and education who are liable to assessment under this order, will be taxed fifty per cent more than Southern men of their class of guilt and means.
“The refugees at Cave in Rock will be invited, and means of transportation provided to Smithland or Paducah.
“These contributions will be collected as far out as the Military Arm can securely extend, and at these distant points will be assessed and collected without the intervening of time between assessment and collection.
“Commanding Officers at Paducah, Ky and Cape Girardeau, Mo are particularly charged with the execution of this order.”
The Papers of Ulysses S Grant, Vol 3, p 349-50
O.R., I, vii, 518-9