Samuel says that he enlisted in the 6th New Hampshire Infantry and is now working as a recruitment officer. He mentions that a local factory (presumably) is contracted to make soldiers' drawers. The cloth is woven and cut in the factory, then women pieceworkers sew the fabric into drawers at home. Samuel notes that many women perform this work, stating "one can hardly meet a Woman in the Street that has not her arms full." Near the end of the letter, Samuel cites his patriotic duty as the reasoning behind his enlistment.
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