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Patrice,
I do a lot of research into the descendants of John Upton of North Reading, MA. I cannot place this David Upton in that lineage, but I do have some information on him, and this Iowa regiment. From Ancestry.com:
David Upton
RESIDENCE: Montezuma, Iowa
Enlistment Date: 1 Aug 1862
Side Served: Union
State Served: Iowa
Service Record: Enlisted as a Private on 1 August 1862 at the age of 28.
Enlisted in Company B, 40th Infantry Regiment Iowa on 1 Oct 1862.
Mustered Out Company B, 40th Infantry Regiment Iowa on 2 Aug 1865 at Fort Gibson, CN.
John Morrison
RESIDENCE: Montezuma, Iowa
Enlistment Date: 13 Aug 1862
Side Served: Union
State Served: Iowa
Service Record: Enlisted as a 1st Lieutenant on 13 August 1862 at the age of 42.
Commission in Company B, 40th Infantry Regiment Iowa on 15 Nov 1862.
Resigned Company B, 40th Infantry Regiment Iowa on 3 Mar 1864.
REGIMENT: 40th Infantry Regiment Iowa
Date of Organization: 15 Nov 1862
Regiment Type: Infantry
Regiment Number: 40th
Enlisted Died of Disease or Accident: 0
Officers Died of Disease or Accident: 2
Enlisted Killed or Mortally Wounded: 19
Enlisted Died of Disease or Accident: 184
Hope this helps at least a little.
Good luck
Bob
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