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This is an Army of Tennessee pattern battle flag. Battle flags from this army tended to be more rectangular in shape as oppose to the square battle flags carried by Robert E. Lee's Army of Northern Virginia. It's believed this may be the flag of the Fortieth Regiment North Carolina Troops (Third Regiment North Carolina Volunteers), which fought as infantry at the Battle of Bentonville on March 19, 1865. During the battle James Swazey, fourteenth Regiment Michigan Volunteers, captured the flag. Little is know regarding the history of the flag after its capture. The Hall of History (now the North Carolina Museum of History) received the flag as a donation in 1915.
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