been made since September. The Kentucky troops were regularly inspected when infantry, but have been neglected since mounted. It is, therefore, not remarkeble that all departments of the staff are irregularly administered in some particulars. Descriptive lists of horses are not found in Lewis' brigade, and but imperfect ones in Hannon's. Subsistence is issued to the commissary-sergeants, there being no regimental commissaries or quartermasters, upon the adjutants' verbal statements, through the sergeant, of the number of men and officers, and provision returns and reciepts are only signed two or three times a month on averaged statements, instead of morning reports. It is impossible to find the number of private animals foraged, as forage is issued on requisition for all stack as "public animals," and only signed once a month on averaged statements. The transportation, both wagons and teams, of Lewis' brigade, being nearly new, is in excellent condition. Hannon's wagons are in fair order, but the teams seem weak, and are much jaded by incessant labor; they could be better groomed than they are. no captured property, either horses, equipments, or arms, are ever turned over to the officers of the staff. Great embarrassment is occasioned in the quartermaster and commissary departments by the want of ready funds. Cavalry in motion must subsist on the country they occupy, and should have cash or bonded officers numerous enough to accompany detached parties. The people of Georgia can obtain much more for their prodduce when delivered to certain agents of the commissary department (Major Cranston, at Augusta, for instance) than when it is impressed by cavalry officers at schedule prices, hence arises much discontent.

In the latter part of January commissaries in the field were paying shcedule prices, when Major Cranston was authorized to pay $14 or $15 per bushel for corn. The efficiency of the division is much impaired by details (see absent, detached service, most of such absentees being able-bodied men, with the best horses and arms) acting as guards, escorts, couriers, &c. General Iverson has two lieutenants and sixty-two men at his headquarters as provost guards and couriers. I would recommend a judicious sustem of furloughing for this as well as all other commands, and not to be interrupted in even ordinarily active movements. With an aggregate of 1,473, Hannon's brigade has 38 absent with leave, while Lewis' brigade, with 1,066, has 192. The general orders from the Adjutant and Inspector General's Office are seldom promulgated. General Orders, Numbers 75, 1864, announcing average price of rations sold to officers, has not been received. Captain Byrd, assistant commissary of subsistence, sells pork at 75 cents per pound, fresh beef 53 cents net, and corn at $2. 25 per bushel. The orders regarding the dropping of absent and incompetent officers, and the retirement of disabled officers and men, were not found at division headquarters, nor well understood there or in Hannon's brigade. Lists of absent officers and men are not sent to the bureau of Conscription from this division. Attention is invited to the evident neglect of orders and discipline by the frequent granting of permission to men to ride their horses on other than public business. In the matter of organization, General Beauregard's order, dated December 29, 1864, promising to merge those brigades with the largest number of absentees into those with the least, will, if executed, be very beneficial in reducing the number of commands and the necessity for more staff officers, and sause little inconvenience, as the number of brigadier-generals exceeds but slightly the number of divisions said to be in the cavalry corps. Attention is attracted to the large proportion of mules in the cavalry; fully one-