There are four companies of the Twentieth Texas Infantry (Lieutenant-Colonel Abercomble, sick), Captain [J. C.] Dickie commanding; clothing, good; equipments, ordinary; arms, Springfield and Enfield rifles, not in good order; officers and men deficient in drill and military appearance. The remainder of this regiment, under Colonel Elmore, is stationed at Galveston.

Colonel Buchel's regiment, First Texas Cavalry, now dismounted and horses left in camp to be herded, commanded by Major Myers, the lieutenant-colonel, Yager, being detached from the regiment, on duty with Brigadier-General Bee at Brownsville. Their arms are very miscellaneous, and in bad order, as was also their accouterments; they are deficient in drill and military appearance. They left all or most of their clothing in camp with their horses, they being only ordered for the emergency. Colonel Buchel being in command of the post, cannot give them that attention which is necessary, and the major does not appear to be a man of much force or soldierly qualities.

I would here again call your attention to the detachment of officers in the person of Lieutenant-Colonel Yager, who has been now detached a long time. He is said by the colonel to be a good officer. There are six companies of the Twenty-first Battalion Texas Infantry, Lieutenant-Colonel [W. H.] Griffin (now on general court-martial); two of the companies are stationed, under the command of Major [F. C.] McReynolds, about 7 miles west from the town, armed with Enfield and Springfield rifles and muskets, in fair condition; clothing and equipments good, but deficient in drill. The other four companies of this battalion are stationed at Fort Griffin; arms, generally muskets; arms and equipments, fair; drill, imperfect. Lieutenant-Colonel Griffin is represented to me as a deserving officer, whose battalion should be raised to a regiment. There are five companies of cavalry (three of them belonging to Debray's regiment, under command of Major [M.] Menard, of Debray's regiment); two of these, stationed with the infantry 7 miles west, show some knowledge of drill; their arms are miscellaneous, principally, however, Hall's carbines. The other three, two of which are unattached companies, are badly armed and ignorant of drill, and apparently, discipline (excepting the one company of Debray's regiment.)

Major Menard does not show evidence of being a good officer, lacking force.

I would here beg leave to call attention to the dismemberment of regiments. These three companies are losing daily in drill and discipline from being detached, while the necessity for it is, to me, unapparent. There are two batteries of light artillery, under command of Major Fontaine (one of General Magruder s promotions.) Captain Jones' battery, stationed in the town; horses thin and inferior; guns, harness, carriages, ammunition, in good condition, excepting friction primes, which are worthless. Their drill is tolerably good. I observe here but 2 officers on duty with the battery, 1 lieutenant being detached as ordnance officer for the post, another being detached on some other duty.

Captain Jones seems to be an intelligent and efficient officer. Captain Nichol's battery, stationed with infantry and cavalry 7 miles west, has recently returned from Louisiana under General Taylor; guns and horses in good condition; ammunition a little short; carriages somewhat worn and needing some repair; harness much worn, needing much repair-better a new supply altogether. He also needs saddlers' tools and saddles. Drill very imperfect, his battery having been but recently filled up by conscripts. Captain Nichols appears to be a young officer of merit, from I could learn of him. One company of heavy