Matagorda Island.-This point is of the greatest importance in view of the invasion of Texas, and if abandoned by us will be very difficult to obtain possession of again. In view of the favorable termination of the present struggle in the East, it is of great importance that we should possess a secure harbor on the coast of Texas, so that our forces could be rapidly thrown into the country and take prompt advantage of the disaffection following disaster to the rebel cause in the East. The garrison may be safely reduced to 2,500 men. I believe we have men enough to justify the holding of this place.

Port Hudson is the most important post, next to New Orleans, in the department. The present garrison is larger than necessary. The Board assembled here last year fixed the garrison at 2,500, but for greater security, I would place it at 4,000.

New Orleans and its immediate outposts, comprising Camp Parapet, Carrollton, &c.-The force in New Orleans, 2,521 men of all arms, exclusive of 1,146 in the camp of distribution, is required for the preservation of order, protection of public property, provost guards, &c., and is, of course, immediately available for the defense of the immediate approaches of the city.

Carrollton and Camp Parapet.-These troops, numbering 4,052, are available for the defense of the line of Camp Parapet. Those at Carrollton are camped there on account of greater economy in obtaining supplies and the superior grounds for encampments.

Fort Banks is part of the defensive line on the right bank of the river, and the garrison of 90 men is now required to keep the fort in order.

Jefferson City.-This force of 58 men is, I presume, a provost guard.

Kennerville, Manning's plantation, White Hall, Sand Hill, Bonnet Carre, Pass Manchac, and De Sair Station are the natural outposts of the city on the left bank of the river. I would recommend an increase in the cavalry force, which could be obtained from Carrollton, where there is a force of 770 cavalry.

Algiers, La.-This force of 598 men, unless required at Algiers for provost guard and similar purposes, should be posted at the Company Canal, which is the line of defense on the right bank of the river, and about 2,000 of the force now on this side of the river should be transferred to the same point.

Bayou Saint John, Lakeport, and Lake End.-These posts are outposts between the city and Lake Pontchartrain, and the force on the lake [234] is too small to effectually prevent persons from passing through our lines.

Proctorville and Chalmette.-This force of 201 men closes the route of approach to the city from Lake Borgne.

The total force now in the city of New Orleans and its immediate approaches, exclusive of the camp of distribution and of cavalry instruction at Greenville, is 9,560. This force comprises numerous detachments and has not the full efficiency as a fighting body. Should it be proposed to hold the La Fourche District, which would require a much larger force than that now assigned, this force could be reduced to 6,560 and the remaining 3,000 be added to the force in La Fourche; but if it be intended not to hold that district strongly, the force for the defense of the city should be increased to full 1,200 efficient troops. These would be obtained from La Fourche and Matagorda.