(Moreland's and Williams'), numbering, as I learn, about 500 effective men. Colonel Nixon, of Lawrenceburg, said to be a good officer, also has a new battalion, numbering about 150 or 200 men, somewhere in the valley, at what point I have not been able to learn. In addition to these, I learn that there are three companies of Johnson's regiment (Roddey's cavalry) still in the valley near Tuscumbia. It is safe to say, I presume, that the cavalry now in the valley, if concentrated, would number at least 700 effective, perhaps more. Besides the cavalry there are now at Moulton two regiments of infantry, the Twenty-seventh and Thirty-fifth Alabama, sent up to recruit. They are small regiments (numbering about 250 each), but are first-rate troops. In addition to the forces above mentioned, Major Hatch's cavalry battalion (150 strong) left here yesterday under orders from General Polk on a scouting expedition to that part of the State. They expected to be gone several weeks. The gentlemen whom I have already mentioned are satisfied from all they could learn in North Alabama, and such is my own opinion, that it is the purpose of the enemy to hold Decatur permanently, fortify it thoroughly as they did Corinth and make it the point from which they will send out raiding columns to every part of Central and Northern Alabama where they can strike an effective blow. Now, it is easy to see that if they are permitted to carry out this plan the destruction at no distant day of the very extensive manufacturing establishment in this place, and of the far more valuable iron-works in Shelby and Bibb Counties, to say nothing of other injuries to the Government and the people, may be pretty confidently looked for. Of the importance to the Confederacy of the establishments alluded to I am sure you are fully advised. The destruction of the iron-works especially would be an irreparable loss to the Government, and would cripple most seriously our military operations. Can nothing be done, will nothing be attempted, to prevent the enemy from securing himself in his position at Decatur? If all the troops now in the valley, with those on the way there, could be concentrated and turned over to you, and 1,000 effective cavalry, with one or two good batteries added to them, I believe you could succeed in driving the enemy from Decatur. At all events you could protect from further depredations the people of the valley who have already suffered so severely and who have the right to expect that some effort for their relief will be made, and you could save the important works in Central Alabama, the destruction of which is no doubt contemplated by the enemy. If you think there is any merit in my suggestions I feel sure that Governor Watts will most cheerfully aid you by all the means in his power to obtain command of the necessary forces.

Earnestly trusting that you will be able to take some speedy and efficient action in the premises, I am, with great respect, your obedient servant,

R. W. WALKER.

MONTGOMERY, April 2, 1864.

Lieutenant-General POLK:

The enemy's forces at Decatur are fortifying their position and with their cavalry raiding over the country, inflicting great injury upon the country.

Special couriers and urgent appeals are constantly arriving here