punishment as is resorted to secure sufficient cleanliness from the details daily made for that purpose from among the prisoners. There is a surgeon and also a physician hired to assist him, who have the charge of the hospital. I believe the sick have had every care and kindness compatible with their condition as prisoners of war. I refer you to the report of Doctor Woodbridge, the surgeon, accompanying herewith, for more particular information respecting the hospital and other provisions for the sick, with the assurance that his statements can be relied on as correct.

In considering the mortality it should be taken into consideration that many came here after great exposure in camp, on marches, and on the battle-field; may wounded, many sick on their arrival, and many very much emaciated. The smallpox has been brought here on three different occasions by prisoners having the disease on their arrival, so that they were carried at once into the pest-house. The truth is that the health of the prisoners greatly improves while at this depot, so much so that there is a marked change in their appearance for the better between their arrival and departure.

Very respectfully, your obedient servant,

WM. S. PIERSON,

Lieutenant-Colonel, Commanding Post.

[Inclosure Numbers 1.]

OFFICE ACTING ASSISTANT QUARTERMASTER,

DEPOT PRISONERS OF WAR,

Near Sandusky, Ohio, December 25, 1863.

Lieutenant Colonel WILLIAM S. PIERSON, Commanding Post:

SIR: In obedience to your order I have the honor to make the following statement in relation to the condition of the prisoners confined at this post, viz: First, barracks, &c. There are in all thirteen barracks for the use of the prisoners, including one hospital, each two stories. Four of these barracks are each 117 feet long and 29 feet wide, divided into 22 rooms, including 2 kitchens and 2 double mess rooms, and holding at the present time on an average of 150 prisoners. Four barracks are each 130 feet long and 24 feet wide, divided into 6 compartments, with 2 kitchens in addition to the main building, and containing on an average 235 prisoners. Four barracks are each 134 feet long and 24 feet wide, divided into 6 compartments, with 2 kitchens in addition to the main building, and contain on an average 270 prisoners. The hospital is 126 feet long and 30 feet wide, and divided into 4 wards, and contains about 80 patients at present. The barracks are all provided with bunks, tables, and benches, and stoves in all the rooms. Cooking utensils and table furniture are also furnished. Second, rations are issued to prisoners in accordance with the old army regulations and of the same quality as those issued to the U. S. troops. Third, wood is issued for actual use; at present about fifteen cords per day is allowed. Fourth, clothing is issued when absolutely necessary. The issue for the year 1863 is as follows, viz: Trousers, 1,046; shirts, 1,092; blouses, 200; drawers, 270; socks, 380; greatcoats, 13; shoes, 796.

I am, sir, very respectfully, your obedient servant,

L. M. BROOKS,

First Lieutenant, Hoffman's Battalion Ohio Volunteer Infantry,

Acting Assistant Quartermaster.