from the old service was made with reference to abundant resources and doubtless shows what will answer the necessities of a soldier with fair economy and managament. This department has never aimed to limit its issues to this standard, especially in regard to jackets and pants, but has endeavored to provide a suit of clothing every six months for each man. When it is considered that the issues now reported are field issues proper, and exclusive of issues to men in hospitals, of issues to men on furlough, of issues to detailed men at posts, of issues to paroled and exchanged men, of issues to retired men, and of all post issues whatever, it will be found, I think, that with the exception of overcoats, which have not been made up, owing to the great consumption of woolen material for jackets and pants, and the item of flannel undershirts but partially supplied, the armies have been fully supplied. I don't hesitate to say that in some instances, there has been extravagance, and moreover that much of the individual want that strikes the eye is due to the improvidence of the soldier, who too often disposes by sale and barter of what he has received. It iis proper to add that this report includes but a portion of the issues made by the State of North Carolina to her troops, and no other State issues whatever, although it is known that other States have contributed liberally. Georgia, for instance, has issued within the past year as follows: Twenty-six thousand seven hundred and forty-five jackets, 28,808 pair of pants, 37,657 pair of shoes, 7,504 blankets, 24,952 shirts, 24,168 pair of drawers, and 23,024 pair of socks; but as the apportionment thereof between the various armies does not appear, these issues are not noted. Add to all the issues made by numerous relief associations and through individual contributions and it will show that in the post we have at least needed an economical expenditure and proper distribution of supplies more than anything else to secure the comfort and efficiency of our armies. The issues of shirts, drawers, socks, and caps may in some instances appear light. This is due to the fact that in previous quarters, through the abundance of these articles, the troops have been fully supplied. It has always been understood that all calls for these articles be responded to, and of some there is still a large supply on hand; for instance in the department at this point over 100,000 pair of socks and 25,000 pair of drawers, besides excesses elsewhere.

In connection with the table of supply referred to, I will remark that the first year is reckoned to commence from October, 1862, when commutation was abolished, so that now we are iin the third year.

I will also add, as supplemental to the report recently made in regard to the sale of cloth, that the depot officer at Montgomery, Ala., has disposed of 7,000 yards single width, and that 1,000 suits are now being made up here for the officers of General Lee's commaand. This, with what has already been reported, shows that provision has been made for 6,000 officers within the past six months.

Very respectfully, &c.,

A. R. LAWTON,

Quartermaster-General.