This is a letter from O.G. Dunckel, a Union soldier, to his wife Elizabeth and their children. Dunckel is glad to hear from his family's last letter that his son George will be living with his uncle soon instead of joining the army; however, he does give his son his consent to join the army before the draft in order to get the bounty. He's sending presents and money home to his family, including books. He spends most of the moeny he saves for himself on tobacco and letter writing materials. He also complains about the expensive prices in Chattanooga.
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