The state of Tennessee had already mostly returned to Union control, under a recognized Union government, so it was not named and was exempted. Virginia was named, but exemptions were specified for the 48 counties then in the process of forming the new state of West Virginia, and seven additional counties and two cities in the Union-controlled Tidewater region of Virginia. Also specifically exempted were New Orleans and 13 named parishes of Louisiana, which were mostly under federal control at the time of the Proclamation. These exemptions left unemancipated an additional 300,000 slaves.