WASHINGTON, D. C., March 23, 1863.

Colonel HOFFMAN, Commissary-General of Prisoners.

COLONEL: During my confinement in the South as a prisoner I spent for the benefit of the other Union prisoners there who were sick and suffering $350, for which expenditure I ask to be reimbursed as all my property has been destroyed and everything taken from me.

Very respectfully, your obedient servant,

S. A. PANCOAST.

We believe the above to be correct and just.

JNO M. RICH.

PETER CHEEVERS.

I was a fellow-prisoner of Mr. S. A. Pancoast for three and a half months at Salisbury, N. C., and saw him furnish needful articles to our fellow-prisoners, for which I take pleasure in stating.

Very respectfully,

CHAS. WILLIAMS.

JAS. M. SEEDS.

[Indorsement.]

OFFICE COMMISSARY-GENERAL OF PRISONERS,

April 4, 1863.

Respectfully referred to the Secretary of War with the recommendation that the amount be refunded out of the money belonging to the prisoners' fund in my hands.

W. HOFFMAN,

Colonel Third Infantry, Commissary-General of Prisoners.

WASHINGTON, D. C., March 4, [24], 1863.

Colonel HOFFMAN.

RESPECTED SIR: Making out a list of items of the expenses I have incurred for the sick and suffering prisoners who have been with me in my confinement and for which I ask the Government to repay I find very difficult, as it was from day to day and without the idea at any time of remaining two weeks in prison (although I remained nearly seventeen months). Ragged and suffering to-day, sick, ending attention to-morrow; all of them feeling g that to go to the hospital was a long step to the grave if not a certainty, as their medicines were very light, and Salisbury Prison a very hall of chill and fever. Quinine went up to a dollar for eight grains and of which they furnished none in the yard, and the cases of chills and fever, sometimes three or four a day, and their great unwillingness to go to the hospital to die as they said made me furnish so much of that article. The scurvy and dropsy cases were almost general there being no vegetables furnished and our doctor saying they could not be cured without and must die I ordered all sick to have them every day and paid for them myself; and as there was not half bread enough to eat I ordered a dollar's worth of corn bread every other day, not having any idea of the sum amounting to so much, as I expected to leave every week. You will see the utter impossibility of my making out a correct account; but this I can say in truth I gave where and whenever I thought it was needed most, and if I had had a thousand dollars I would have given it for their relief seeing the tremendous suffering. I therefore guess at what was given and the dates. I was in Richmond from the middle of November to the 15th of May; at Salisbury nearly ten months.