suggested to me as available. I estimated for about 4,000 beds as likely to be wanted in Philadelphia and New York, and therefore, after procuring the assistance of the quartermaster and some of my professional friends in looking up convenient buildings, I went to New York to see what could be done there. In that city I was unable to accomplish anything. After several days' delay, I could only procure one offer, and that was to accommodate 250 men in the New York Hospital at $5 per week each. This I considered altogether too high. The commissioners of emigration have six buildings on Staten Island, capable of accommodating 125 men each, that they have placed at the disposal of the governor of the State for barracks for volunteers. These buildings the quartermaster-general of the State told me we might occupy, provided the United States would put up rough board barracks for the accommodation of the volunteers. I did not think it best to accept this offer. If we are to build, it would be better to build here than there. It would be both hazardous to the men and expensive to the Treasury to send patients to Staten Island. It would involve the increased cost of transportation from Philadelphia to New York and back in each case, and the additional cost of a steamer to convey the men from the depot at Jersey City to the island. The distance of the island from the city also would create great difficulty in subsisting the men there. For these reasons I felt obliged to give up the idea of availing ourselves of any assistance from New York. Upon my return to Philadelphia I visited, examined, and requested the quartermaster to hire the following buildings and to fit them up for hospitals:

1st. The National Hall, on Market, below Thirteenth street. It will accommodate 350 patients. The rent is $425 per month.

2nd. The Reading Railroad Depot, churner of Broad and Arch streets. It will accommodate 400 patients. The rent is $1,750 per annum.

3rd. A paper factory, corner of Twenty-second and Wood streets. Will accommodate 275 patients. Rent not ascertained.

4th. The State Arsenal. Will accommodate 350 patients. For this I think no rent will be demanded. It is under the control of General Patterson, who told me he would write to the governor on the subject, and that I might rely upon having it.

5th. A silk factory, corner of Twenty-second and South streets. It will accommodate 160 patients. Rent, $150 per month.

6th. The Summit House. It will accommodate 100 patients. Rent, $150 per month.

In addition to these accommodations, we are offered 150 beds at St. Joseph's Hospital, and 150 at the Pennsylvania Hospital, at $3.50 per week each. This, after a careful calculation, I find to be about what it costs to furnish any hospital accommodation to our men. The sum asked includes everything-medicines, stores, fuel, lights, medical attendance, &c. I therefore earnestly recommend that these offers be accepted immediately. We can avail ourselves of them at once, to relieve our crowded hospitals in Washington.

This gives a total accommodation of 1,935 beds. When prepared, this will just about relieve the present general hospitals on the Potomac, in Annapolis, and Baltimore. The rents are very reasonable, averaging about $9 per man annum, whereas in Baltimore the average is more than $40.

To carry out these plans the authority of the Quartermaster-General for hiring the buildings and making the necessary improvements is required. I respectfully ask that it may be obtained.

For the bedding, furniture, and medical attendance the action of the.