This is proposed as greatly best for the service, in the judgment alike of General Long, Colonel Carter, and myself. King's men are not comparable to Cutshaw's for thoroughly efficient service in the field, and besides Cutshaw's command is abundantly large to bring up Nelson's and Braxton's battalion to a proper standard of strength.

Second. Nelson's battalion to be re-established by using, in suitable ways, some of Cutshaw's surplus men and obtaining guns and horses that may be available.

Third. Certain inefficient batteries now with Third Corps to be transferred, as agreed upon between General Walker and myself, viz: Chew's remnant of a Maryland battery and Dement's remnant of another to be consolidated, and the resulting company left in charge of the guns on the line between Battery Dantzler and Battery Semmes. Chew has 36 men present, Dement 44. The former 19 absent, the latter 14. Second, Moore's company, Richardson's battalion, to be withdrawn from the field and assigned to take Moore's place in Richardson's battalion. Third, Chamberlayne's company of Owen's battalion to take the place of Chew's in Colonel McIntosh's battalion. Fourth, Dickenson's company of Owen's battalion to be withdrawn from the field and assigned to stationary guns at Chaffin's; Lieutenant-Colonel Owen thus losing his battalion and being assigned as second field officer to Colonel McIntosh's battalion. Fifth, the four companies of the Washington Artillery Battalion to be consolidated into three. They have present, respectively, 67,65,72,45, and absent, 32,29,42,40. Most of the absent may be expected to remain away, perhaps through the campaign. Captain Owen of one of the companies has just been retired, so that one chief difficulty in the way of consolidation is thus removed. These changes remove from the field four companies and leave their horses, guns, &c., to be assisted to more efficient organizations.

With the means thus secured to restore to the field Lieutenant-Colonel Braxton's battalion, strengthened by proper additions from Cutshaw's surplus men, we are all agreed that this admirable command can thus render much more useful service to our cause.

There will be restored in this way to full efficiency the three exemplary artillery battalions, Second Corps, without reducing efficiency elsewhere, and, with means now available, it can all be accomplished also in a comparatively short time. So soon as the general decides, I wish to telegraph Colonel Carter in Richmond; should like to do so, indeed, some time this afternoon.

Respectfully, your obedient servant,

W. N. PENDLETON,

Brigadier-General and Chief of Artillery.

[Indorsement.]

MARCH 17, 1865.

Respectfully returned to Brigadier-General Pendleton.

The changes proposed do not meet with the approval of the commanding general. He is very anxious to re-equip and re-establish the efficiency of the artillery of the Second Corps, but does not think it just to do this at the expense of other commands. The general wishes to see General Pendleton early after breakfast on the morning of the 18th instant [to-morrow].

Very respectfully,

W. H. TAYLOR,

Assistant Adjutant-General.