[Inclosure.]

OFFICE CHIEF QUARTERMASTER, GENERAL BEAUREGARD'S COMMAND,

Montgomery, Ala., December 1, 1864.

Honorable G. A. TRENHOLM,

Secretary of the Treasury, Richmond, Va.:

As chief quartermaster of this military division, I respectfully request that 5,000 bales of cotton from that now in the hands of the tithe agent, or agent of the produce loan, or any other cotton int he State of Mississippi, be turned over to Major L. Mims, chief quartermaster of the State of Mississippi, who has been ordered by the honorable Secretary of War to superintend the exchange of Government cotton for army supplies. The is now the most pressing necessity for blankets, hoes, axes, stationery, medicines, hardware, leather, horses and mules, bacon and salt, to meet the immediate wants of the army. I have ascertained that prompt payment in cotton will readily secure adequate supplies, and in this manner a considerable quantity of cotton-badly put up, now exposed to the weather, and liable to be destroyed by the enemy-might be utilized before to becomes utterly worthless. No draft would then have to be made upon the supplies accumulating at richmond, which could be devoted exclusively to General Lee's army. Large expense in transportation would be saved, both from and to the seaboard, and to that extent the overburdened railroad facilities relieved. The late and frequent interruptions of railroad communications has caused much suffering in the army, and as this may continue some time, it is suggested that some other source of supply must be sought. Arrangements can be made to meet this end fully, on a basis of 40 cents per pound for cotton in Federal currency, and invoice cost for goods, governed by prices current of the date, at the place of purchase, allowing 33 1/3 percent, on the prime cost to cover all expenses to the agreed point of delivery, and the supplies made deliverable within reach of the army. Believing this proposition will be beneficial, both pecuniarily and as a means of supplying our wants, I trust that it will meet your approval. Should it do so, I will cheerfully undertake any labor to secure its full result, and enforce entire obedience to such instructions as you may think proper to give.

I am, with the greatest respect.

E. WILLIS,

Chief Quartermaster, Military Division of the West.

HEADQUARTERS MILITARY DIVISION OF THE WEST,
Montgomery, Ala., December 2, 1864.

General E. KIRBY SMITH,

Commanding Trans-Mississippi Department:

GENERAL: You are probably aware that the Army of Tennessee, under General J. B. Hood, has penetrated into Middle Tennessee as far as Columbia, and that the enemy is concentrating all his available forces, under General Thomas, to oppose him. It is even reliably reported that the forces under Generals A. J. Smith, in Missouri, and Steele, in Arkansas, have been sent to re-enforce Thomas. It becomes, then, absolutely necessary, to insure the success of Hood, either that you should send him two or more divisions, or that you should at once