HEADQUARTERS TRANS-MISSISSIPPI DEPARTMENT,
Shreveport, La., January 30, 1865.

Major General J. G. WALKER,

Commanding District of Texas, Houston:

GENERAL: I have written General Wharton directing him to dismount nine regiments of his command, to be organized into a division of two brigades. I propose giving the command of this division to General Steele and directing him to report with it to you, to assist in the defense of Galveston. I have determined upon reducing the cavalry force throughout the department. Already has it been partially accomplished in Arkansas, and I wish your assistance and co-operation in effecting it with the troops under your command. Gillespie's, Anderson's, and Bradford's regiments should be dismounted and made part of the garrison at Galveston. I leave to yourself the time and manner, and only impress upon you the necessity and importance of promptly and successfully carrying it into effect. These three regiments you will organize into a brigade which, with that at Galveston to be commanded by Colonel A. Smith, will form a division for General Hawes. I shall endeavor to strengthen your means of defense at Galveston by increasing its garrison, but so apparent is the natural weakness of the position that I am daily more strongly convinced of the impracticability of making a successful defense against an attack in force. The recent fall of Fort Fisher, the only remaining stronghold on our coast, except Galveston, is an additional evidence of the impossibility of contending against the heavy armaments the enemy can concentrate for the attack of a position. Galveston must not be evacuated until the enemy have developed an intention of making a combined land and naval attack in force. The position is of too much importance to be given up until the last moment. A show of strengthening it should be made, whilst secretly preparing for the evacuation. The garrison must be saved in all events; the guns and material if practicable. The re-enforcements from the dismounted cavalry in your district will enable you to strengthen the garrison and to improve and hold the work at the bridge, so as to cover the withdrawal of the troops.

I am, general, very respectfully, your obedient servant,

E. KIRBY SMITH,

General.

HEADQUARTERS WESTERN SUB-DISTRICT OF TEXAS,
Brownsville, January 30, 1865.

Captain A. H. MAY

Assistant Adjutant-General:

CAPTAIN: I have the honor to state, for the information of the major-general commanding in reply to confidential letter, Numbers 4731, department headquarters, November 30, and letter of July 30, to Major-General Magruder and Numbers 333, district headquarters, current series, that I had not replied to the two first as I have been, and still am, endeavoring to collect data on which to base a report and exact history of this command the necessity of the country, &c. When it is recollect that this command was composed entirely of wold bands of men, scattered from San Antonio to this point, and utterly regardless of orders, and without the means of complying with them if they had desired to do so, the major-general commanding will form some faint idea of the difficulty of obtaining the desired information. The whole object of this