HDQRS. DISTRICT OF SOUTHWEST Miss. AND EAST LA.,
Camp Polk, May 24, 1864.

Major General S. D. LEE,

Commanding Dept. of Alabama, Mississippi, and East Louisiana:

GENERAL: I have the honor to state that, from information received from my scouts, I learn that a large portion of Banks' army has passed down the river, a portion has stopped at Morganza, on Morgan's Bend, and that about 10,000 have gone up the river, to what point is not know. The garrison in Port Hudson and Baton Rouge are small. I have from 1,200 to 1,400 effective men, and could at any time have captured either place had I thought that the result warranted the sacrifice of many excellent soldiers. My operations have been confined to damaging transports and annoying gun-boats, with such good success that had the Parrott guns, for which I made earnest appeals, been sent me, I could have effectually stopped the navigation of the river. There are so many roads, as you know, general, by which the river can be reached, that by changing position in the night the enemy can be advantageously assailed, and at points entirely unlooked for. There are in this district fragments of infantry commands, which I desire to be allowed to consolidate into a regiment of mounted infantry, to be used as a support to the artillery. These fragments are composed of three companies by Major Bynum, whose application to assemble and organize his command has been forwarded. These men would form a most serviceable corps, and as many of them are in the enemy's lines, a greater portion of Miles' Legion and seven companies of Twenty-seventh Louisiana Infantry being WEST of the MISSISSIPPI River, I believe that this character of service will induce them to return to duty, and that they cannot be assembled together by any other mode than by the inducement of being mounted.

I have with me Colonel Gober, formerly in command of a regiment of Louisiana infantry, and unattached by reason of his regiment being consolidated with another from the same State, who was ordered to report to me by Lieutenant-General Polk, to be placed in command of the Ninth Battalion Louisiana Cavalry. As this battalion had just emerged from a turmoil of discontent and insubordination, and had been brought by Major F. N. Ogden, now in command, into a highly disciplined state, and as Lieutenant-Colonel Wingfield strongly insisted upon his rights to command it, I deemed it more judicious not to make a change in the command, and have, therefore, kept Colonel Gober unattached. I now propose that Colonel Gober shall have command of the regiment of mounted infantry. He has been represented to me as an energetic officer, and appears to be a man of intelligence and of a military bearing. The other field officers can be selected from the officers of these different commands, who may prove themselves fitted for the position. The time having expired for persons liable to conscription to select their commands, at my suggestion the conscript officer of this district has issued orders to the companies now in progress of organization to assemble in a camp for the purpose of being consolidated into a regiment or battalion, which will be effected by next Saturday week. When such command shall be turned over to me, all the men that my inspector shall deem unfit for field service will be sent in charge of an officer to their respective parishes, to be used in provost duty, in searching for absentees, &c., and to hold themselves