There have been sold at the depots

since January 1, 1864, of cavalry horses.................40.070

There have died at these depots..........................38,277

Artillery horses reported as having

died at the depots, September 1, 1864,

to June 30, 1865........................................... 434

Mules sold September 1, 1864, to June 30, 1865...........13,479

Died in depots in same time...............................7,336

The depots reported occurred at depots principally among animals sent in the field as broken down and unserviceable.

The destruction in the field was greater, probably nearly equaling the number supplied by purchase and capture, as neither the trains not the cavalry of the armies have been materially increased during the last year of the war, and the purchases have been almost entirely to supply losses.

The issues of cavalry to the Army of the Shenandoah, actively engaged under Major-General Sheridan, have been at the rate of three remounts per amount. The service of a cavalry horse under an enterprising commander has therefore averaged only four months. Of the animals which are sent to the depots for recuperation about 60 per cent. recovered, and, becoming serviceable, have again been issued.

SALES.

There have been sold, so far as reported, to October 17, and since May 8, 1865, and in accordance with General Orders, Numbers 28, of the Quartermaster-General's Office, dated May 8, 1865, 53,794 horses and 52,516 mules, for the sum of $6,107,618.14. It is probable that when the full returns are received the total amount of sales from may 8 to October 17 will prove to exceed $7,000,000.

With few exception these sales have been made by persons employed at fixed daily rates by the Quartermaster's Department. In a few cases officers who have failed to receive the general order of the Quartermaster-General prescribing his mode of sale have employed local auctioneers at various rates of compensation. The results in most cases have been less satisfactory than when the sales have been made in the first mode, and such salves have given rise to some complaints of excessive fees. All the officers of the department now, it is believed have received General Orders, Numbers 42, Quartermaster-General's Office, 1865, and understand their duty in this respect.

General Ekin names of officers who have acted under his orders in the business of providing and disposing of animals of the Army, and bears testimony to their good service, for which I respectfully refer to his report, herewith.

He reports the expenditures of the fiscal year as follows:

On hand July 1, 1864, and received

the fiscal year.....................................$8,502,078.84

Expended..............................$3,719,070.13

Transferred to officers...............4,295,963.72

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8,015,033.85

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Remaining to his credit June 30, 1865.....................489,044.99

Estimates of quartermaster for purchase of horses, submitted to and approved by him during the year:

For horse............................................23,600,456,66

For mules.............................................6,434,637.66

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Total................................................30,035,094.3 2