[Inclosure.]

Memoranda of prisoners of war held by Major-General Banks, commanding Department of the Gulf, December 31, 1863.

Officers:

Colonels. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Majors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Captains. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Lieutenants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Enlisted men:

Non- commissioned staff. . . . . . . . . . . . . . . . . . . . . . . . 2

Sergeants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Corporals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Artificer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Privates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193

C. S. Navy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226

HEADQUARTERS SIXTEENTH ARMY CORPS,
Memphis, Tenn., December 31, 1863.

Brigadier General N. B. FORREST, C. S. Army,

Commanding Dept. of West Tennessee, now in North Mississippi:

SIR: I have the honor to acknowledge receipt of your communication of 30th, and in reply send you a list of commissioned officers, prisoners of war, and a statement of number, &c., rank and file, so far as heard from.

It is somewhat doubtful, under the terms of the cartel, whether I am authorized to exchange prisoners, but for the sake of humanity I will assume the responsibility

If you will forward by flag of truce the names and rank of the officers captured, and the number and regiment and company of the rank and file, I will cause the exchange to be made, and will designate the south side of Wolf River, opposite La Grange, as the place of exchange.

As you have not done me the favor of sending a roster of your command, nor specified what you understand by the regular troops of the C. S. Army, it may happen that I cannot give the preferences which you indicate, first, for your own troops, next, for the officers and men of C. S. Army.

I will, however, exchange rank for rank and am for man, excluding irregular guerrillas, who have no commissions and show no authority.

Your obedient servant,

S. A. HURLBUT,

Major-General.

HEADQUARTERS CAMP PAROLE,
Near Annapolis, Md., January 1, 1864.

Colonel W. HOFFMAN,

Commissary- General of Prisoners, Washington, D. C. ;

COLONEL: I beg leave respectfully to state that the loathing of the paroled prisoners of war who arrived from Richmond, Va., on the 29th instant, although comparatively new and in good condition, was filled with vermin to such an extent that it was considered best to reclothe the men entirely. The clothing taken from the men has been boxed up,