The law is one thing, the execution of the law another.  God himself has commanded:  “Thou shalt not kill,” “thou shalt not steal,” “thou shalt not covet thy neighbor’s goods,” etc.  Will any one say these things are not done now as well as before these laws were announced at Sinai.  I admit the law to be that “no officer or soldier of the United States shall commit waste or destruction of cornfields, orchards, potato-patches, or any kind of pillage on the property of friend or foe near Memphis,” and that I stand prepared to execute the law as far as possible.

No officer or soldier should enter the house or premises of any peaceable citizen, no matter what his politics, unless on business; and no such officer or soldier can force an entrance unless he have a written order from a commanding officer or provost-marshal, which written authority must be exhibited if demanded.  When property such as forage, building or other materials are needed by the United States, a receipt will be given by the officer taking them, which receipt should be presented to the quartermaster, who will substitute therefor a regular voucher, to be paid-according to the circumstances of the case.  If the officer refuse to give such receipt, the citizen may fairly infer that the property is wrongfully taken, and he should, for his own protection, ascertain the name, rank, and regiment of the officer, and report him in writing.  If any soldier commits waste or destruction, the person whose property is thus wasted must find out the name, company, and regiment of the actual transgressor.  In order to punish there must be a trial, and there must be testimony.  It is not sufficient that a general accusation be made, that soldiers are doing this or that.  I cannot punish my whole command, or a whole battalion, because one or two bad soldiers do wrong.  The punishment must reach the perpetrators, and no one can identify them as well as the party who is interested.  The State of Tennessee does not hold itself responsible for acts of larceny committed by her citizens, nor does the United Staten or any other nation.  These are individual acts of wrong, and punishment can only be inflicted on the wrong-doer.  I know the difficulty of identifying particular soldiers, but difficulties do not alter the importance of principles of justice.  They should stimulate the parties to increase their efforts to find out the actual perpetrators of the crime.

Colonels of regiments and commanders of corps are liable to severe punishment for permitting their men to leave their camps to commit waste or destruction; but I know full well that many of the acts attributed to soldiers are committed by citizens and negroes, and are charged to soldiers because of a desire to find fault with them; but this only reacts upon the community and increases the mischief.  While every officer would willingly follow up an accusation against any one or more of his men whose names or description were given immediately after the discovery of the act, he would naturally resent any general charge against his good men, for the criminal conduct of a few bad ones.