formed will be in operation by the 1st of June, with a capacity sufficient to turn out from 500 to 700 yards per day. About 3,000 pairs of shoes per month are manufactured in this vicinity, 600 pairs from a shop established by the district quartermaster, and the residue supplied by contract.

On reaching Demopolis I made inquiry as to the disposition made of the hides of slaughtered animals. I could obtain no information on this subject at the offices of the chief of subsistence and chief quartermaster. I was informed that Major Dillard has exclusive control over them and that his agents were here to receive them. I am satisfied, from all the information I have been able to collect on this department would have supplied the army with shoes. The district quartermaster at this place has not delivered the hides received at this post to the agents of Major Dillard, but has, as I have before stated, had them tanned and manufactured into shoes, at a cost of $6 per pair. Some better and more efficient system for the collection and preservation of the hides should be adopted. I design calling the attention of General Polk to this subject. The supplies in this country are abundant. The amount, however, which will be received from the tax in kind will fall short of public expectation. This limitation on receipts from this source is due to the following causes: The recent raids of the enemy, driving off or capturing many of the collectors, armed bands of deserters and outlaws, want of transportation. The quartermaster of the tax in kind has no transportation under his control. Want of sacks is another serious source of loss. The supplies throughout this section are ample, and everywhere the general complaint is of want of sacks for corn. This want seriously impedes the transportation of corn to the Army of Tennessee also. The army in this department, so near the sources of supply, should be furnished with corn in the ear, and all the sacks in the quartermaster and commissary departments should be turnedrting corn to long distances. Another cause of limitation is the unauthorized and illegal manner in which officers and privates receive of producers their tithes. This is common both in Alabama and this State. Officers, privates, agents, forage masters, &c., are in the habit of receiving in their own name produce from farmers as part of their tax. This is a source of great loss to the Government, and of injury and injustice to the citizen. This evil might be corrected by orders, and a due execution of them on the part of commanding officers. I shall address to General Polk a communication on this subject, with a suggestion of a means to modify the evil. The detailed men and employees at this post are mostly over age or on surgeon's certificate of disability. All others have been ordered to their commands or names given to the enrolling officers. In my judgment there is an unnecessary amount of transportation here. I have forwarded to Major Peters a list thereof, and called his attention to it.

I am, general, very respectfully, your obedient servant,

GEORGE WM. BRENT,

Colonel and Assistant Adjutant-General.

DEMOPOLIS, May 1, 1864.

General WIRT ADAMS,

Canton:

I accept your offer to take charge of and push the immediate completion of the Central railroad. You are hereby ordered to take complete