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Western North Carolina Rail Road Co.
President's Office

R. H. Battle Esqr
My Dr Sir,

Yr favor was recd. Our reports as you know have been regularly made but on motion of Mr [Dertch] a committee consisting of Messrs Shuber, Armfield & Powell were selected to audit them before sending to the Govr and we had to wait for their action, they never met and hence the delay. At the last meeting, a good accountant was selected to audit all, which has been done and reports forwarded, having an auditor now the delay can not again occur.
The bill is so badly drawn that much of it can not be observed by us for instance the report of how convicts are treated money expended etc. is clearly now the duty of the Penitentiary Board we never having taken charge of them except on the work. We are progressing very favorably indeed the star drill is at work and does admirably.
Was sorry to have missed you at our meeting.

Very Respy & Truly Yrs