[Inclosure.]

Enemy's flotilla, under command of Commodore Foote: Thirty-eight mortar boats, with one 13-inch mortar each; twenty-eight transports; twelve gunboats, fifteen guns, 32 and 48 pounders, except the Benton, which has an armament of eighteen guns, two of which are 9-inch Dahlgren's, the others 32 and 48 pounders.

The armament is distributed to fire on either side, three in the bow and two at the stern.

The mortar boats have no propelling power, but are towed into position by small tug-boats.

HDQRS. FIRST DIVISION, WESTERN DEPARTMENT,
Columbus, Ky., January 12, 1862.

Major A. J. MYERS,

Quartermaster-General, Richmond, Va.:

SIR: I have to acknowledge the receipt of your letter of December 17, and in regard to it have to say that as there appears to be, from your communication to the Secretary of War, some misconception of the circumstances under which the amount passed to my credit, viz, $390,010, was expected, that an explanation in regard to it should at this time be made.

It has so happened at various times that the quartermaster at Memphis, Major Anderson, was without funds, and was by the department prohibited from borrowing. In consequence of the failure of the quartermaster's department at Memphis to meet its obligations purchase necessary for the support and efficiency of this army could not be made on a promise to pay. My division quartermasters and commissaries could not carry on their respective departments without funds, and under these circumstances I did not hesitate to call on the banks of Memphis for aid. They responded to that call to the amount of $200,000, $100,000 of which was placed in the hands of Quartermaster J. G. Finnie, whose receipt therefor is herewith inclosed, and who will account for the disbursement thereof to your department. The other $100,000 was placed in the hands of Major W. W. Guy, commissary, whose receipt is also inclosed. The remaining $190,010 was, as you justly remarked to Mr. Benjamin, expended by quartermaster Major Thomas Peters previous to the arrival of Major Anderson at Memphis. Vouchers for this amount he has, and I will, with the necessary statement of its expenditure, forward them to you as soon as it can be made out, which will be now in the course of a very few days.

I remain, very respectfully, your obedient servant,

L. POLK,

Major-General, Commanding.

CAMP NEAR BARREN RIVER,

January 12, 1862.

Major-General HARDEE,

Commanding Confederate Army, Bowling Green, Ky.:

GENERAL: The scouting party sent out under Lieutenant-Colonel Woodward have returned to Glasgow. The enemy are not advancing in this direction; they, however, report that several regiments have left Columbia for Burkesville. I have also learned from another reliable source that from 2,500 to 3,000 of the enemy have left Colum-