HEADQUARTERS, Memphis, February 20, 1862.

Colonel W. W. MACKALL, Assistant Adjutant-General.

COLONEL: I have the honor to report the arrival of 118 Federal prisoners captured at Fort Donelson. They are turned over by Captain Buckner, aide-de-camp, in accordance with instructions from General A. S. Johnston, commanding Western Department. they are at present confined in the Exchange Building. Have rented a house fronting the river and am having them fed by contract at 40 cents a day. As they need some blankets I have ordered some to be furnished. Would respectfully ask for further instructions concerning them. There are at present 225 Federal prisoners confied here. Would it not be advisable under existing circumstances to move them to some point in the interior?

I am, major, very respectfully, your obedient servant,
JOHN ADAMS,

Captain, C. S. Army, Commanding.

WAR DEPARTMENT, Richmond, Va., February 23, 1862.

Major General B. HUGER, Norfolk Va.

SIR: * * * * *

4. I enter into no details on the subject of the exchange of prisoners as I hope all these questions will be definitely settled between General Cobb and General Wool.

I am, your obedient servant,

J. P. BENJAMIN,

Secretary of War.

NORFOLK, February 23, 1862.

Honorable J. P. BENJAMIN, Secretary of War:

I had my first interview to-day with General Wool. We have agreed upon every point in conformity to your instructions except one, and that is the delivery of prisoners on frontier at the expense of the capturing Government. General Wool agrees to it, but has no authority and applies to his Government for authority. Remain in Richmond. Telegraph me any news of importance.

HOWELL COBB.

HEADQUARTERS DEPARTMENT OF NORFOLK,
February 24, 1862.

General S. COOPER, Adjutant and Inspector General.

SIR: Major Ben. Allston who was sent by me to receive the prisoners captured at Roanoke Island reports that on the 22nd instant he received at Elizabeth City, N. C., a total of 2,458 prisoners on parole, to be exchanged for a like number of the enemy, the terms of exchange to be settled by the commissioners who are now in consulation on the subject. Major Allston has conducted this very troublesome business with much credit to himself. The prisoners will be forwarded to their different rendezvous at their homes, where I hope they may be reorganized soon. The full list of names, rank, &c., will be furnished as soon as possible. Shall I remit them to your office or to General Winder?

Respectfully, your obedient servant,

BENJ. HUGER,

Major-General, Commanding.