charge will be most effectually controverted by the facts hereinafter reported respecting their actual condition, as indeed the specific allegations contained in said extract of the letter of Doctor Pallen would be, if considered at all applicable to this depot. There are now at this depot 2,633 men prisoners, embracing 287 general, field, and staff officers and 2,274 company officers. The remainder are privates, political prisoners, persons sentenced by courts-martial, and spies. This depot is located on an island in Sandusky Bay, three miles from the city of Sandusky. There is an inclosure of fifteen acres on the south side of the island. It is covered with grass and the prisoners have the full range of the inclosure to within thirty feet of the fence. Within this inclosure are thirteen barracks, in which the prisoners are quartered. The buildings are two stories in height, four of which are severally 117 feet long, 29 feet wide, and each divided into 22 rooms, 2 kitchens and mess-rooms included. Each building contains on an average 150 prisoners. Four of the other barracks are severally 130 feet long and 24 feet wide, divided into 6 rooms. There are 2 kitchens to each barrack, built on as additions to the main building. In each of these barracks are quartered about 230 prisoners. The four other barracks are severally 130 feet long and 24 feet wide, divided into 6 rooms, with 2 kitchens each, in addition to the main building, and in each are quartered 270 prisoners. In the above no allowance is made for those absent in hospital. The remaining building is the hospital. It is 126 feet long, 30 feet wide, and divided into 4 wards. There are, besides, a steward's room and a consulting room. All of the barracks have bunks and stoves in each room. Every bunk has a straw tick, and each prisoner has a blanket issued to him if he has not sufficient of his own, and additional blankets have been issued when called for on complaint of being cold, so that each bunk for two men has an average of three blankets. With regard to clothing, your orders are to issue it when absolutely necessary. It is done when the prisoner is not protected from suffering on account of the could, or when his clothing is so worn as not to protect his person. Until the sutler was removed, in November last, the prisoners had opportunity to purchase clothing, when needed, to the amount of one suit and change of underclothing, as directed by you, but they have no opportunity now to purchase, and no clothing is allowed, by your orders, to be delivered to the prisoners from their friends, except such as is sent from near relatives, and as many of the prisoners have no relatives within our lines the issue of clothing by the Government will have to be largely increased should these prisoners remain any great length of time. By the report of Lieutenant L. M. Brooks, accompanying herewith, it will be seen that since last January there have been issued to prisoners, 1,046 trousers, 1,022 shirts, 200 blouses, 270 drawers, 13 greatcoats, and 796 pair of shoes. The same quality of rations are issued to the prisoners as to the troops, and in quantity the same as the old army rations. The quantity is much greater, in point of fact, than to the troops on the island, allowing for the company savings resold to the commissary. Bread is issued daily, the same having been baked at the post bakehouse, and is distributed among the different messes of prisoners according to their several numbers. Fresh beef is issued five days in a week. It is cup up and delivered to the different messes according to numbers. Wood is delivered cut into four-feet lengths. The prisoners do all their work of every description, cooking and policing included, and cutting up their wood. It is practically difficult to have them keep their quarters properly policed at all times, either through an appeal to their own health or comfort or by such discipline and