latter, fifteen miles will require iron rails from other sources. About twenty-three miles of bent rails can be straightened. Cross-ties will be needed for twenty-five to thirty miles. The most favorable estimate as to time for finishing the repairs of this road is the middle of February. All the labor that can be had by temporary impressments and by impressments for twelve months has been assigned to this work, and to,

Third. Atlanta and West Point road: This road at last report was repaired to Palmetto from West Point; it will be finished as soon or sooner than the Georgia road.

Fourth. The Central Railroad of Georgia: This road, which connects Macon with Augusta via Millen, has been repaired to Gordon, where the branch to Milledgeville has its junction with the main road. Cars now run from Macon to Milledgeville. The Central road from Gordon to Millen is very seriously destroyed. Every effort is being made to induce the company to renew the road, but there are about 100 miles seriously injured; they cannot be repaired as soon as the roads leading through Atlanta. The best engineers that could be furnished from the command of General Beauregard are employed in rebuilding the roads; and General Beauregard has assured this bureau that he will give them every support, and that all that is possible will be done to hasten their completion. With every exertion and with all the assistance that can be brought to bear, we can hardly expect the first through line can be repaired before the middle of February next.

I am, sir, very respectfully, your obedient servant,

J. F. GILMER,

Major-General and Chief of Bureau.