WASHINGTON, December 17, 1861.

IN THE MATTER OF ANDREW LOW, A PRISONER:

I observe in looking at the memoranda connected with this matter shown me at the Department of State two principal suggestions as to Mr. Low's relations or conduct in support of his continued imprisonment.

First. He is said to have acted as "a commissioner of the Confederate loan. " Thus nakedly stated this would seem to be a somewhat grave matter, but when examined it amounts to nothing more than is implied in his present unwillingness to take our oath of allegiance, to wit, that he has not heretofore (as he is not dispoede to do now) taken sides against the sentiments and action of the community in which he lives. I understand that Mr. Low has never assumed any duty or taken any part in aid of the Confederate loan. The place of commissioner assigned to him consisted only in his being named in a list of prominent business men of Savannah who were expected to act in furthering subscriptions. The list was made out at Richmond and Mr. Low's name inserted without his knowledge or assent. mr. Low submitted to this after it was done but nothing more. there was no office or function which called upon him for its rejection and he never performed any act.

Second. A suspicion of Mr. Low's having been connected with the voyage o the steamer Bermuda and with the agent of the Confederate Government aboard is introduced upon the evidence of a letter in the possession of Mr. Green, of Savannah, when the latter was arrested. However just the suspicion might be in reference to the Mr. Low mentioned in that letter, Mr. Andrew Low should not suffer from it. An entirely different person with whim he has no connection by blood or otherwise, who is a brother-in-law of Green, is the person intended by that reference.

Having thus met the main grounds of imputation against Mr. Andrew Low beyond the mere fact of his being a Savannah merchant of wealth and charecter, I may add upon the reliable statements of trustworth men---

First. That Mr. Low went to Europe wholly for his private interests and was careful whether in going, while there or in returning to abstain from any act or intervantion (even to the extent of carrying a letter) in behalf of the Confederate interests.

Second. That his return to this country was prompted wholly by the motive of placing Mrs. Low with her children who had been left in Georgia with her relatives.

Third. That Mr. Low is a gentleman of high personal character and that his parole will be observed with the strictest integrity.

Foruth Taht as a man of wealth and of sober, prudent character, capable of sensible ideas, his presence at the South is more likely to count in the sscale of Union than of secession when the period of reaction arrives.

Upon all the facts of the case in behalf of Mr. Low I respectfully ask:

First. That Mrs. Low, now residing in baltimore, be permitted to go and from her own family is made especially trying by her now expecting her confinement.

Second. That Mr. Low be released from actual imprisonment upon such conditions as to residence and under such restrictins as holding intercourse with the South as may be expedient.