tration of this law and these rules has been confided to this bureau, which is responsible and has to meet the consequences and settle cases arising.

The only other class of impressments which are made under the orders of generals commanding has reference to stores which the instant exigencies of troops require.

All other collections and accumulations are to be made by purchasing officers under the bureau, and when field commissaries find opportunities of collecting supplies by purchase, they must be guided by the rules of the chief commissary of the State, i. e., in that respect as purchasers they are under his direction virtually, and if their acquisitions are to such an extent as to be sent back for future use, they are subject to the same rule of distribution as the stores collected in depots, viz, subject generally for the use of the army in that State, but in extraordinary cases liable to be drawn on for the relief of more instant necessity elsewhere. Now, of the beeves which you refer to in telegram as having been collected by yourself, they are liable to such demands and are properly under the charge of the chief commissary of the State where they are placed to be fed or ranged.

Before the capture of New Orleans arrangements were made to place cattle in ranges convenient for use; since the fall of New Orleans the efforts to bring cattle to this side have been continuous.

The commissariat was arranged with this constant view in Mississippi. Before General Pemberton took command large numbers were brought from Texas and constant attention [given] to colecting those on this side of the river. These were held for general purposes in view of supplying Virginia with cattle to graze and for the troops. That these plans fell through, so far as getting any thus far, is easily accounted for. All these collections were for general purposes of subsistence.

I had intended to write to Major Moore when the directions went to Major Dameron, because I wished to bring them into constant cooperation. I thought I had done so; it turns out that I did not.

It is proper that you should be informed of what is in your department whenever you please, but the principles set forth above are those adopted by the War Department.

I have the honor to be, respectfully, your obedient servant,

L. B. NORTHROP,

Commissary-General.

Abstract from field return of Loring's division, Major General William W. Loring, C. S. Army, commanding, October 27, 1863; headquarters Canton, Miss.

Present for duty.

Command. Officers. Men. Effective Aggregate Aggregate

total present. present

present. and

absent.

Adams' brigade 137 1,983 1,966 2,373 4,465

Buford's 200 2,037 2,001 2,598 4,677

brigade

Featherston's 120 1,548 1,519 1,940 3,655

brigade

Total 457 5,568 5,486 6,911 12,797