wind the greater part of the loss wound have been avoided. Captain Howland, however, is reported by General Donaldson, chief quartermaster Department of the Cumberland, as an energetic officer, while Colonel Sinclair in his report considers him responsible for an unnecessary destruction of valuable property. Under these circumstances, and in view of the great amount of property destroyed, I respectfully recommend that the officers responsible be brought before a courtmartial which can convict those who may be guilty and honorably acquit those who did their duty.

Your obedient servant,

M. C. MEIGS,

Quartermaster-General U. S. Army, Brevet Major-General.

[Inclosure Numbers 1.]

OFFICE OF THE CHIEF QUARTERMASTER,

Louisville, February 3, 1865.

Bvt. Major General M. C. MEIGS,

Quartermaster-General U. S. Army, Washington, D. C.:

GENERAL: Your letter of 10th of December instructing me to inquire into the extent of the loss of public property by the destruction of Johnsonville was duly received. As there were several investigations on foot I thought it advisable to wait until others had reported. Captain Howland, the assistant quartermaster in charge at Johnsonville, had already submitted his statement, and it was understood that a board of survey had been ordered from Nashville, with power to summon withers, and that from this source a more through inquiry would result. Subsequently I was advised that the board was in session, but that its proceedings were suspended on account of the senior member, Captain Reynolds, having been summoned as a witness before a court-martial at Cincinnati. At this date I am not informed whether Captain Reynolds has returned to Johnsonville. I have myself been making inquiries from every available source, but arrived at no satisfactory conclusion. I had detailed an officer, the only one available, to nether individually into the investigation, but was obliged to withdraw him for service at Eastport. I inclose you an extract from Captain Howland's report. I am satisfied that he greatly underrates the loss. I have questioned a great many persons, who were present, and I would estimate the actual destruction of stores, and properly for which the Government is responsible, at not less than $2,500,000.

Very respectfully, obedient servant,

R. ALLEN,

Brigadier-General and Chief Quartermaster.

[Inclosure Numbers 2.]

Extract from report made by Captain Henry Howland, Assistant Quartermaster.

OFFICE OF THE CHIEF QUARTERMASTER,

Louisville, February 3, 1865.

* * * *

I cannot at this time state with accuracy the whole amount of loss, yet from our most careful estimate (including the transports and barges) I am confident the loss will but little if any exceed $1,000,000. A board of survey will soon be called to examine into and report the whole amount of loses sustained. The boats destroyed were the transports Mountain,