Salisbury, N. C., from 17th May, 1862, to 5th March, 1863, which includes some expenditures for the benefit of destitute Union prisoners at Libby Prison, Richmond, Va., from the 6th March to 18th March, 1863.

There were with me in the county jail at Richmond, Va., three Federal soldiers and ten Union men, including Oscar C. Staunton and H. H. Smith, of New York, and [A. H.] Lee, of Washington City, held as Federal spies. There were with me in prison at Salisbury, N. C., held on charges of being spies, bridge burners, giving aid and information to the U. S. Army, sympathizing with the United States Government, &c., 245 civilians. After all possible attention and nursing by S. A. Pancoast, - Patterson, - Dibble and myself to alleviate and assist them 40 died for want of proper medical attention and from exposure and starvation.

If this statement of facts is not sufficient please inform me at early date and send an outline of what will be necessary to do. If the accounts is paid please send the amount to John Stanton, corner of Fifth and Race streets, Cincinnati, Ohio, by express.

I have the honor to be, very respectfully, your humble servant,

JAS. M. SEEDS.

[First indorsement.]

OFFICE COMMISSARY-GENERAL OF PRISONERS,

April 20, 1863.

Respectfully referred to the Secretary of War with the recommendation that the amount expended ($125) be refunded out of prisoners' fund in my possession.

W. HOFFMAN,

Colonel Third Infantry, Commissary-General of Prisoners.

[Second indorsement.]

WAR DEPARTMENT, April 23, 1863.

Approved.

By order of the Secretary of War:

ED. R. S. CANBY,

Brigadier-General.

HEADQUARTERS ARMY OF KENTUCKY,
Franklin, Tenn., April 15, 1863.

Colonel W. HOFFMAN,

Commissary-General of Prisoners, Washington, D. C.

COLONEL: Your letter of the 7th instant returning the roll of prisoners of war sent from Lexington, Ky., to Vicksburg, Miss., which was sent to me by the Adjutant-General of the Army January 17, 1863, has just been received. I cannot furnish you the receipts for the delivery of the prisoners as requested as they were never sent to me nor do I know that any were ever given. All prisoners sent to Vicksburg from my former command, the District of Central Kentucky, were first sent from Lexington, Ky., by me and delivered over to Brigadier-General Boyle at Louisville, Ky., after that I had no further control over them.

These receipts may be in the possession of Brigadier-General Boyle or his provost-marshal, Colonel Dent, at Louisville, Ky.

I am, colonel, very respectfully,

G. GRANGER,

Major-General, Commanding.