Twenty-third, Twenty-fourth, Twenty-fifth, and Twenty-eighth - twenty-three regiments infantry. Cavalry, the First, Second, and Third - three regiments cavalry.

From Texas: Infantry, the First, Third, Fourth, Fifth, Sixth, Seventh, Ninth, Tenth, Eleventh, Fourteenth, Fifteenth, Seventeenth - twelve regiment infantry and Waul's Legion. Cavalry, the Third, Sixth, Eighth, Ninth, Eleventh, Fifteenth, Seventeenth (dismounted), Eighteenth (dismounted), Twentieth, Twenty-fourth, Twenty-fifth, Twenty-seventh, Thirty-second - thirteen regiments cavalry.

From Missouri: Infantry, the First, Second, Third, Fourth, Fifth, and Sixth - six regiments infantry. Cavalry, the First and Second -two regiments cavalry.

The following regiments raised west of the Mississippi River appear to be serving in that region:

From Arkansas: Infantry, the Twenty-second, Twenty-sixth, Twenty-seventh, Thirtieth, Thirty-second, Thirty-third, Thirty-fourth, Thirty-sixth, and Thirty-seventh - nine regiments infantry.

From Texas: Infantry, the Second, Twelfth, Thirteenth, Sixteenth, Eighteenth, Nineteenth, Twenty-second - seven regiments infantry. Cavalry, the Second, Fourth, Fifth, Seventh, Tenth. Twelfth, Thirteenth, Fourteenth, Sixteenth, Twenty-first, Twenty-second, Twenty-third, Twenty-eighth, Twenty-ninth, Thirtieth, Thirty-third, and Thirty-fourth - seventeenth regiments cavalry.

From Missouri: Infantry, the Eighth, Ninth, Tenth, Eleventh, Twelfth, and Sixteenth - six regiments infantry. Cavalry, the Third, Fourth, Sixth, Seventh, and eighth - five regiments cavalry.

The numerical strength of these regiments can only be approximated, as the returns of division generals do not give the regimental strength, and no recent rolls or returns have been received from many of the above. An estimate founded on examination of the latest rolls and returns from forty-one of these regiments given an aggregate of 17,020, or an average of 415 to each regiment. Taking 400 to be a fair average, the following would be a recapitulation:

From Arkansas: Regiments east of Mississippi River, 26, estimated strength, 10,400; west of Mississippi River, 9, estimated strength, 3,600.

From Texas: Regiments east of Mississippi River, 25 and 1 legion, estimated strength, 10,300; west of Mississippi River, 24, estimated strength, 9,600.

From Missouri: Regiments east of Mississippi River, 8, estimated strength, 3,200; west of Mississippi River, 11, estimated strength, 4,400.

In addition to the above it is proper to state that information has been received in this office of the raising of twenty-three regiments west of the Mississippi, and now serving in that region. They have not et been organized in orders. Fourteen appear to be from Arkansas, six from Texas, and three from Missouri. As nearly as can be ascertained their average strength is 580 men rank and file, making an aggregate as follows:

From Arkansas, 14 regiments, 580 each, 8,120; from Texas, 6 regiments, 580 each, 3,480; from Missouri, 3 regiments, 580 each, 1,740 - 13,340.

No regiments raised east of the Mississippi appear to be serving west of that river. As to the Louisiana regiments the records do not make discrimination whether they be raised east or west of the river.

S. COOPER,

Adjutant and Inspector General.

67 R R - VOL XLI, PT II