When the terms of service of the one hundred days companies were drawing to a close General Order No. 40 was issued from the Adjutant General's office, dated October 21, 1864, the following being the text of the order:
"Commanding Officers of Companies of One Hundred Days Troops belonging to Massachusetts, now doing Garrison duty at the Forts on the Coast, are hereby authorized to re-enlist their commands for One Year's service, unless sooner discharged, for said Garrison duty. The Companies will be filled to the maximum by new enlistments, to take the place of those who refuse to re-enlist."
In response to this order six of the one hundred days companies were recruited up to the minimum standard and re-mustered for one year's service during November and December, 1864, and four new companies were enlisted for the same period, many of the recruits having served in unattached companies, one hundred days or in one hundred days regiments. In fact, the 27th Unattached Company, One Year, might be said to have been a reorgamzation of Co. "C", 8th Regiment, One Hundred Days. The 24th, 25th, 26th, and most of the men of the 27th Companies were mustered into the United States service during the month of December, 1864.
As the war was practically at an end before May 1, 1865, none of the one year companies served its full term of enlistment. All, except the 2d Company, were mustered out in May and June, 1865, and the 2d Company on the 7th of July.