After he left it was turned over to Brigadier General E. A. Carr, and soon after divided into brigades, one of which was attached to each infantry division. This organization was kept up until September, 1864, when a division of cavalry was again formed and placed under charge of Brigadier-General West. The condition of the cavalry at this time was most deplorable. For sixty days the horses had received no hay and only one-half rations of grain, while occasionally for a week at a time they received nothing, and subsisted on what could be picket up. From January 1 to September 1 the supply of forage averaged about one-third rations. In August, 1864, a recuperative and remount camp was organized at Devall's Bluff, and soon after Captain Loring, in charge of it, reported that the horses were dying at the rate of fifty-six a day, and this had been the average for ten days past, and not from disease, but from poverty brought on by actual starvation before reaching the camp. At the same time there was cavalry at Pine Bluff and elsewhere, so that the loss averaged seventy-five horses a day. From January 1 to October 1 the number of horses reported officially as dead by Colonel Carr, chief quartermaster, was 5,000, nine-tenth of which died from starvation. General West on assuming charge sent Captain C. A. Henry, assistant quartermaster, to Memphis and Saint Louis, to forward forage. Captain Henry reached Memphis August 24, found plenty of forage and shipped 400 tons the day he arrived and 500 the next day, all of which reached Devall's Bluff in ten days. He then went to Saint Louis to hurry up the supplies Colonel Carr had called for, but found no requisitions in and learned that an abundant supply of forage could be had and plenty of transportation. Arrangements were immediately made and a full supply has since been received at Devall's Bluff. Full rations are now being issued and General West is doing admirably and a new vigor has been instilled in officers and men. General Herron believes the system of sending the dismounted men of companies and regiments to the remount camp a bad one. He recommends, and has so instructed General Steele, that the worst cavalry regiments be dismounted, and the horses turned over to those that are efficient and need them. Among those to be dismounted are the Fourth Arkansas, Ninth Kansas, and Third Wisconsin. The cavalry division numbers 14,653; of these 7,088 are effective, 2,570 on detached service in the department and 628 without; there are 4,942 serviceable horses and 1,574 unserviceable. The stock on hand is improving and 1,000 more will be ready for issue in sixty days. General Herron has directed General Steele to relieve the men on detached duty, wherever it is possible, and to use less cavalry on picket duty, where infantry can be used. He attributes the condition of the cavalry to the following: First, want of forage, which could and ought to have been had; second, overtook and indiscreet use of this arm of service, by sending out unnecessarily large scouting parties, &c; third, bad management in the use of cavalry for pickets, number being at least one-third too large, and much done by cavalry that could be done by infantry. There has been much sickness among the men from the neglect of officers, but this and everything else is improving under the vigorous policy of General West.

Treasury Department: This department was established at Little Rock November 30, 1864. It is at present under the charge of B. H. Campbell, special agent, and E. W. Crowe, local agent. From December, 1863, to October 18, 1864, the following amounts of goods were permitted to Little Rock and vicinity: Stores to dealers in town, $1,660,413.79; family and plantation supplies, $260,506.16; total, $1,920,919.95. All this was