Gilkeson updates his brother on the health of his family and remarks upon the excitement of the times. He then devotes considerable space to discussing conscription and the reasons that he believes his brother should employ a substitute (he emphasizes the need to stay home as a father).
Gilkeson delivers updates about his family, emphasizing news about the children; he also discusses the harvest season and farming prospects.
Gilkeson tells his brother of their father's death, recounting his last days. He also speaks of the war and the "dark," "gloomy" times for the Confederacy.
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