Fourth. The impressment of horses for the cavalry. This has been a great abuse and presses seriously on the wants of our agriculturists, and materially checks the power of production. Northern MISSISSIPPI has suffered seriously from the exercise of this power. In February last, General Polk, in view of the invasion of the enemy, directed commanders to impress horses, mules, and other property. The authority was exercised to a most injurious and oppressive extent. So much so, that on the 22nd of February the order was revoked. I inclose herewith all the orders I could collect relating to the subject. In two brigades of Forrest's command the value of animals impressed was $80,865. No estimate from the other brigades could be obtained. In one brigade of Lee's command, the value was estimated at $196,995. No report was had from the remaining brigades.

Fifth. Improper issue of forage to persons not entitled thereto. See paper marked D.

WANTS.

First. The command needs horseshoes and nails. This want is so general that the efficiency of the cavalry of the WEST is materially impaired by it.

Second. Forage-sacks.

THIRD. Funds. This complaint is general. In consequence thereof the system of certified accounts has been adopted-objectionable, and unjust to the citizen and a cause of irritation.

Fourth. Proper horse equipments. I call especially attention to the Confederate saddles furnished, indifferent in quality and destructive of the horses' back. They cost the Government a heavy price.

SUPPLIES.

There is no deficiency of provisions and forage in this department for the command of Lieutenant-General Polk and the Army of Tennessee. The prairie lands of MISSISSIPPI and the country watered by the Tombigbee, the Warrior, and Alabama are plentiful of supplies. The want of regularity in the procurement of supplies is owing to the deficiency in the means of local transportation in getting them to the depots. In consequence of this difficulty, the quartermasters of the tax in kind have been at times compelled to dispose of the corn, and large stores of bacon have been accumulated at points inaccessible to the railroads. To insure the benefits of the tax in kind, some more efficient system of collection should be devised.

QUARTERMASTERS AND COMMISSARIES.

I herewith forward a list of all the quartermasters in this department, amounting to 173. I have no doubt that the number is larger. It will be perceived that many are not bonded. They should be at once dropped and conscripted. There are other subjects connected with the quartermasters' department to which I will refer in a special report. I could not obtain a roster of the commissaries; a partial one which I examined indicated that many were not bonded. In Loring's DIVISION, Featherston's brigade, the brigade, the brigade quartermaster appeared to have acted for two years without bond.