Mr. Seward to Mr. Burnley

Sir: I have the honor to acknowledge the receipt of your note of the month of February last, which gives me certain views of her Majesty’s government in relation to assumed claims of British subjects upon cotton which is reported to have been captured in Savannah. I shall cheerfully file your note in this department, without questioning the character of a protest which you assign to it.

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I must, however, at the same time, be excused for declining to enter into a correspondence on the subject until some definitive claim shall be presented by some persons who shall show themselves to be British subjects, shall establish at least, by prima facie evidence, their ownership of some certain quantity of cotton, and shall also establish the fact that during their residence within the insurgent lines they have maintained the character of neutrals in the present civil war. Nor can I now admit that this government is under any obligations, by the law of nations, to leave to the chances of war in Savannah any cotton which was surrendered to it in the capitulation of Savannah, even though such cotton were distinctly claimed, designated, and pointed out to government agents by persons professing to be neutrals; nor do I think it can be conceded that the United States must now answer to professed neutrals or others whether they regard the city of Savannah as permanently or only as temporarily occupied by the army of the United States. I am still further from being able to admit that those who allege themselves to be the owners of the cotton in question have a right to expect that the government shall hold the same in store, at the pleasure of the claimants. On the other hand, this government insists that it has a right to deal with all property surrendered in the capitulation aforementioned as it shall deem expedient, holding itself accountable in this, as in all other cases, to persons loyal or neutral, if they shall ultimately establish a lawful claim in a fair tribunal recognized by this government.

I have the honor to be, with the highest consideration, sir, your obedient servant,

WILLIAM H. SEWARD.

J. Hume Burnley, Esq., &c., &c., &c.