Horace Tibbetts document [Louis Dent report] 1863 June 1. 1 item. Location: Misc:D. Lessee of Horace Tibbetts' plantation in East Carroll Parish, Louisiana. The U.S. Commission was a U.S. Treasury Department agency organized prior to the Freedmen's Bureau to handle the leasing of abandoned plantations during the Civil War. Report prepared by Dent for the U.S. Commission reports the number of tillable acres on the plantation; the number, age, and sex of African Americans employed; the livestock and equipment; and the names of whites residing on the plantation. For further information, see online catalog. Mss. 1418.