Abbreviations on US Civil War Muster Roll Abstract

My ancestor, Thomas Fox, was a Canadian living in the US who volunteered as a substitute soldier in the US Civil War.  My understanding is that he was uniformed, drilled, and mustered in—but did not go to battle and was mustered out at the end of the war.

I need some help with understanding this document.  I have searched for the meaning of the abbreviation "M. & D.R." without success.  Also, there are names of two men listed under "Remarks: substitute for..."  There appears to be a strikethrough on first name, so would it be correct to assume that the second name is the one for whom he was substitute?

I would appreciate any feedback that can be offered.

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