the 3rd of October, great difficulty having been experienced in getting the requisite number of laborers at $1 per day, paid, according to Mayor Hatch, from the city treasury, they were hired under the direction of A. F. Perry, esq., commissioner of fatigue forces at $1,50 per day, and paid out of a subscription fund raised by the citizens of Cincinnati. The number thus employed aggregate according to the pay rolls, as exhibited by Mr. George Carlisle, treasurer of the fund, an amount of labor equal to 19,134 1/4 days. To each of the gentlemen named and to Mr. J. Kiersted,who acted as superintendent of fatigue forces on the south side of the Ohio, I tender my thanks for their very zealous and effective co-operation with my assistants in supplying the intrenchments with the laborers to place the works in a proper and immediate attitude of defense, the status of which the troops on hand was so effectual in causing the rebels to retreat on the night of the 11th of September.

From the 6th October to the 1st of November some 50 laborers were employed on the works on both sides of the Licking and paid by the Engineer Department. A portion of this force continued to work on west side of the Licking after this date under the superintendence of Lieutenant Miles D. McAlester, Corps of Engineers, announced as chief of engineers Department of the Ohio, October 30, 1862.

Nothing has been done toward fortifying the city of Cincinnati by works thrown up on the north side of the Ohio River further than the erection by Colonel Whittlesey last fall of the two batteries on Price's Hill, on the river bank, just below the city, and the two batteries on Mount Adams, also on the bank of the river, above the city, the three guns (two 32s and one 24s) in the former of which, on Price's Hill, could be made better available in the defenses on the south side of the Ohio by removing them to that quarter. (The two guns placed by Colonel Whittlesey in the batteries on Adams' Hill were removed to a gunboat, I am informed, before I took charge.)

The Ohio River itself being a very formidable barrier to the enemy in any attempt which he might make to flank or get in rear of the city, the ease with which the ferry-boats could be destroyed by us or withdrawn and the gunboats be brought to bear upon him, and the means which could be at hand to resist him afforded by a competent movable force on the Cincinnati side of the river all combine, in my judgment, to make any expenditure for defenses on the north side of the Ohio, in this vicinity at least, at the present time unnecessary.

I would fail to give a proper report upon the subject did I not lay stress upon a very important feature of the Ohio River, which, with the accessory means of a couple of strong inclosed works, would contribute immensely to the security of this city form an attack by the largest army coming from the South through Kentucky. Mention of this has been made by Colonel Whittlesey in his report,and while I agree with him in his conclusions I cannot better express the military advantages of the feature referred to than by using his own language, as follows:

The river makes a large bend to the northward, including the counties of Campbell, Kenton, and Boone. Across the base of the peninsula the distance is about 32 miles, which is divided north and south into two nearly equal parts by the Licking River. The two main roads form the interior subdivide these equal parts, occupying on both sides the high lands between the Licking and the Ohio. Two inclosed should be constructed at the proper time upon each of these roads 20 to 25 miles from Covington. An enemy could not pass them and maintain his line of communication till they were reduced. When they shall have been strengthened in the manner proposed no opposing general would think of approaching them with less than 100,000 men and a siege train.