may never be commenced, but the salient points ought to be pushed forward so as to give some additional security to Nashville, so important as the great depot of the West.

First, Forts Morton and Houston should be completed.

Second, Fort Gillem should be modified.

THIRD, the lines from the reservoir over University Hill strengthened by batteries.

Fourth, work on hill 210 built.

Fifth, work to right toward river built.

Sixth, Fort Negley strengthened.

Seventh, Casino Hill defended.

These salient points occupied, the defensive lines would be strongly held. This might, perhaps, be accomplished with an expenditure of $200,000. If I can secure a black regiment, some 200 men, which have been promised, it will be a great gain. The following statement of expenditures by General Morton and Captain Burroughs, and the estimated allotment of these expenses to the different objects named and to the works, will enable you to form a more positive opinion in reference to the engineering operations here for the past two years and a half:

STATEMENT.

As nearly as can be ascertained, General Morton paid-

Fort material. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16,502. 04

He left non-payment rolls amounting to. . . . . . . . . . . . . . . . 116,711. 91

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Total expenditure and obligations of General Morton. . . 133,213. 95

It is probable that there will be claims for trees cut, and houses demolished by his orders.

The following is an approximate estimate of amounts applied to the different objects of expenditure while he was chief engineer at this place:

Preparing gun-boat-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000. 00

Clearing ground of trees in vicinity of lines, and on

the northeast bank of river. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500. 00

Work on temporary bridges, dismantling suspension bridge

to obtain wire, and removing brick house from site of

work. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000. 00

(Nearly all his force was engaged on temporary works

while General Buell was in Kentucky, and Nashville was

beleaguered.)

A smaller estimate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000. 00

Material received, stored, hauled, and forwarded to

other points. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000. 00

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Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,500. 00

Cost of surveys. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000. 00

Cost of block-houses for Louisville road. . . . . . . . . . . . . . . 5,000. 00

Work clearing tunnel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400. 00

Temporary buildings as store-houses, stables, barracks,

shops, &c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000. 00

Block-house on Casino Hill. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000. 00

Work on Capitol Hill. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000. 00

On Fort Negley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91,313. 95

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Total expended and debts incurred by General Morton,

omitting claims for sites of forts, and trees cut

down. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133,213. 95

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Expenditure by Captain Burroughs:

Amount of pay-rolls from April, 1863,

to October 1, 1864. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212,747. 52

Paid for materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,913. 57

Due to materials, mostly trees. . . . . . . . . . . . . . . . . . . . . . . 11,000. 00

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Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232,661. 09