Written from the Camp of the 182nd New York Regiment. Opens "Dear Cousin." Reports the receipt of her letter of April 23, 1865, and thanks her for the encouragement and for her opinion that he is improving in his correspondence. He requests that she give his compliments to Miss Georgia "and tell her (thought I think myself it is a curious fact) that Frank is realy 'Defunct' and I am at present enjoying the best of 'Spirits.' I am very glad to hear that she has found a substitute for 'Monsieur Francois.'" He writes that he is glad she spent a pleasant birthday but doubts that assisting her mother with washing could have been very pleasant. He maintains that he does not think that "a lady is not a lady if she works," but rather "there is something refined and ladylike about you that guarantees that you do not work." He writes that he needs no thanks for the "blue back treasure as you term it" [the Confederate currency] or for the flag, adding "it did in reality see service as you opine." He adds that he will try to send some Confederate scrip for Georgia as well. Another paragraph refers back to their earlier conversation: "It was quite amusing to read all the answers I received to my advertisement - some were passable but some murdered the English Grammar terribly. I at first answered three of them (yours included) but the next time I answered only yours finding in you the best of the lot and I have no cause to regret my choice." He then writes about the assassination of President Lincoln: "He died a sad mournful death but his name will descend to posterity around with laurels of fame & glory while that of the perpetrator of the foul deed will be loaded with infamy and disgrace. I had the pleasure of seeing the President before his demise it was on the 8th day of April when he rode triumphantly through the City of Petersburg welcomed by the acclamations of thousands. In him the world lost a profound statesman, society a most worthy member and the South a most lenient ruler." McCahill continues "I have several times seen the author of a Nation's woe in New York, Philadelphia, and Washington in which places he merited great praise as an actor and I tell you he was a superb one. He has two brothers at present on the stage Edwin and Junius Brutus Booth but he excels each[?] - but no more of him." He reports that they had the previous night received news of General Johnson's surrender, and then records his views of President Johnson: "the Southerners thought he was a ninny but I think that they have caught a tartar. President Lincoln was a kind hearted gentle man but Johnson is a vindictive but just man." He responds then to Grace's "description of the treatment the Copperhead received," saying it "makes me laugh but it was well merited in fact it was to good for him the man that would say that out here would be shot dead instantly I know I should think it an honor to shoot such a one." He apologizes for his reaction to the photo prank and asks her pardon. He encloses a copy of Lee's General Order No. 9 to his troops, and closes "with many kind wishes, kisses, &c." On the enclosure he has written "What think of that don't it indicate a noble spirit."