impracticable and the means I ask for cannot be furnished, that I may be relieved from the duty I am now performing, and some one be appointed in my stead who can dispense with what I consider and have stead to been dispensable to enable me to successfully perform the duty.

I think it proper to again repeat what I have before asked to have done in order to secure the needed supplies.

First. With respect to the operations in Mexico and Texas, I estimated that the sum of &350,000 in sterling or gold turned over to me, say, at the rate of &100,000 per quarter, would enable me to obtain about 15,000 animals, at the rate of about $60 per head. I was informed by you that this amount would be furnished by the Treasury. I received letters of credit for &50,000 and sent it to Texas by Major W. S. Harris, and further amounts are now required. An officer to control and manage the business is wanted, one possessing the qualifications which I had the honor to state I deemed requisite. No one has been yet assigned to the duty; nothing can be done until such officer arrives in Texas.

Second. The purchase of horses and mules to be delivered in Mississippi from the enemy's liens to be successful must be conducted on the simplest plan. The officer who receives the horses must have in his hands the cotton to make instant payment. It must be at suitable points for being carried off easily. He must not be trammeled by officers of other branches of the service, and so situated as to be able to fulfill his engagements promptly and surely. If he is to get his cotton paid through Treasury agents (and not allowed to purchase it himself) and be governed by them as to the price he is to pay for horses, I fear he will fail to carry out the object.

Third. To obtain horses in Virginia, gold or Federal money is essential. They can be purchased for gold at rates below those prevailing before the war. This is to the case with other articles of military supplies in the Confederate States obtained from abroad by the Government. I am induced to believe that 2,000 horses can be had in a short space of time along the lines of Virginia and North Carolina from the enemy's lines if money can be supplies, and at prices perhaps not greater than we expect to pay in Mexico.

I beg leave request that I may be officially informed as soon as possible the decision in reference to the before-mentioned subjects, in order that I may be enabled to give General Lee an exact statement showing to what he can rely upon this office for the animals deemed necessary to place his army on a footing for active service in the spring. I have not been able so far to reply fully to General Lee's inquiries, for the reasons herein stated as remaining open for determination.

I have the honor to be, sir, very respectfully, your obedient servant,

A. H. COLE,

Major and Insp. Gen. Field Transportation, C. S. Army.

[Inclosure No. 2.]

Memorandum of resources of Department of Clothing, Camp EquiPAGE, and Miscellaneous Stores.

1. The inclosed report will show what has been furnished the armies of the Confederate Stats in the way of clothing within the past six

69 R R-SERIES IV, VOL III