made by me in organizing ad establishing the shoe factory. A few days prior to my departure from this I and sent Mr. Smoot, a person furnished me by Major Cunningham, at Atlanta, as superintendent of the factory, on business connected with it. He informed me by letter that during his absence he had been conscribed, and that he is now with Major Cunningham, who had succeeded in procuring his release. A few days since, and shortly after my return here, a Mr. McMullen reported to me by letter from Major Dillard, at Columbus. I have sent him off in search of such tools as are needed. What success he may meet with I am unable to say. The principal difficulty I now see and now have to contend [with] is the scarcity of upper leather. I have up to this time succeeded in obtaining a quantity sufficient to last only for three days for fifty operatives. It would not answer to commence on so small a quantity. Next in importance are shoe pegs. I find difficulty in procuring enough required. Permit me to suggest that within ten miles of this, at a place called Americus, there are two tanneries, I think, under the control of the Government. Their capacity, I have been informed, are sufficient to contribute quite largely to the requirements of this factory. The very short distance from this, the saving of transportation, and their position so contiguous, would warrant my getting from them the materials so far as they could supply my wants. It will not answer to commence operations until every branch of as properly furnished both with tools and stock, a sufficient quantity of the latter being particularly required; without, the workmen would be idle in a very few days. So soon as Mr. McMullen returns, I will be better able to give you a more satisfactory and fuller report, mentioning what he has succeeded in obtaining, and giving you a memorandum of such things I may require.

Very respectfully, your obedient servant,

R. B. WINDER,

Captain and Assistant Quartermaster.

OFFICE COMMISSARY-GENERAL OF PRISONERS,

Washington, D. C., May 31, 1864.

Honorable E. M. STANTON, Secretary of War, Washington, D. C.:

SIR: I have the honor to report that additional accommodations for the sick are required in the prison camp at Point Lookout. Application has been made to Quartermaster's Department in this city and to the headquarters of the Department of Virginia and North Carolina for tents, but there are none that can be obtained. I would therefore respectfully recommend that authority be given for the erection of shed wards, to supply the immediate wants and others to be erected as soon as convenient to supply the place of the tents now in use, one-half of which are so much worn as to be incapable of further repairs and will not last past this summer.

Some other buildings are also required, one for attendants, a dispensary and store-room, and one for an eating-room and kitchen, to replace the old tents now in use.

A ward 125 feet by 25 to accommodate fifty to seventy-five patients will cost about $1,000. The other buildings will cost in the same proportion. The work will be performed almost entirely by prisoners and the cost can be defrayed out of the prison fund.

I have the honor to be, very respectfully, your obedient servant,

W. HOFFMAN,

Colonel Third Infantry and Commissary-General of Prisoners.