KENTUCKY.

2nd Kentucky. . . . . . . . . . . . . . . . . . . . . . . . 5

4th Kentucky. . . . . . . . . . . . . . . . . . . . . . . 1

8th Kentucky. . . . . . . . . . . . . . . . . . . . . . . 1

Helm's Regiment of Cavalry. . . . . . . . . 5

--- 12

ARKANSAS.

15th Arkansas. . . . . . . . . . . . . . . . . . . . . . . . . . 167

ALABAMA.

3rd Alabama Battalion. . . . . . . . . . . . . . 2

21st Alabama. . . . . . . . . . . . . . . . . . . . . . 5

27th Alabama. . . . . . . . . . . . . . . . . . . . . . 1

--- 8

MISSISSIPPI.

3rd Mississippi. . . . . . . . . . . . . . . . . . . . 8

4th Mississippi. . . . . . . . . . . . . . . . . . . 3

14th Mississippi. . . . . . . . . . . . . . . . . . 4

20th Mississippi. . . . . . . . . . . . . . . . . . 3

26th Mississippi. . . . . . . . . . . . . . . . . . 5

--- 23

-----

In all. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,640

The prisoners of war from Tennessee appeared to be trued and earnest in their desire to becomeloyal citizens, and the board does not hesitate to recommend that all those whose homes are within our lines should be allowed to take the oath of allegiance and return to their families. The prisoners from Kentucky are also recommended to be released on the same conditions, viz, oath and bond.

As the prisoners from Arkansas, Alabama and Missisisppi are comparatively few in number and as the temptation to cross our lines to reach their respective homes would be very great and might be productive of injury to themselves, if not to the Government interests, the board would respectively recommend that they be retained at least for the present.

The board has made every exertion to get this report off at the earliest moment in order that if its recommendations be approved the oath could be administered by the proper authority, and the transportation to Camp Douglas, Chicago, of such number as may be released rendered unnecessary. The balance could be readily transferred to Camp Douglas, thus freeing the guard now employed at Camp Butler.

Very respectfully, your obedient servant,

RICHD. D. CUTTS,

Colonel, U. S. Army, President.

JOHN J. KEY,

Major, U. S. Army.

CHAS. W. CANFIELD,

First Lieutenant, Second Cavalry.

OFFICE COMMISSARY-GENERAL OF PRISONERS,

Sandusky, Ohio, March 19, 1862.

General M. C. MEIGS,

Quartermaster-General U. S. Army, Washington, D. C.

GENERAL: I beg leave respectfully to inquire what officers are properly in authority over prisoners of war. Up to this time generals whose