He is charged, I am told, witch cruelty to prisoners and with neglect of the Irving Prison.

The first is untrue, I am well assured, or complaint would have reached me. As to the second, that building is and has been in as good order as such a building can be. It is not a permanent prison; it is a temporary landing house for criminals, and it is almost an impossibility to enforce upon them personal cleanliness.

There has been but little sickness and few deaths in the prison.

No greater detriment can, in my judgment, occur to the administration of affairs in Memphis than the removal of Captain Williams.

Second. A letter from Major-General Washburn, who says that in his opinion the War Department has acted hastily and harshly; that the duties of Captain Williams have been most arduous; that with the exception of this matter he is free from the slightest imputation, and that the abuses which have grown up were due to subordinates, it being impossible for him personally to attend to all details.

Third. A letter from Lieutenant-Colonel Harris, assistant adjutant-general, Sixteenth Corps, who pronounces Captain Williams' record, both as commissary of musters and provost-marshal, clear and unimpeachable.

Fourth. A testimonial signed by a large number of persons purporting to be loyal citizens and business men of Memphis, who express the opinion that the justice, firmness, and courtesy of Captain Williams have won for him the confidence of the community.

Fifth. A letter from S. Gilbert, formerly captain, Second Iowa Cavalry, and now lieutenant-colonel First Mississippi Mounted Rifles, who from a personal occurrence of three years warmly indorse Captain Williams as one of the most gallant and efficient officers in the service.

SIXTH. A note from Brigadier General R. P. Buckland, commanding District of Memphis, bearing testimony to the able and faithful manner in which Captain Williams has discharged his official duties.

Seventh. A letter from Captain M. L. Perkins, judge-advocate, District of West Tennessee, and who was a member of the investigating commission before referred to, expressing his conviction that he had been prejudiced against Captain Williams, and that, in fact, Captain Williams has acted promptly, honestly, and for the best interests of the service.

Eighth. The transcript of the account of savings and expenditures of the prison fund exhibiting total receipts from December 8, 1863, to June 1, 1864, $697. 71; expenditures same time, $270. 94; balance remaining on hand $406. 77.

The foregoing brief synoptical collation of the opposite views which seem to be entertained respecting the merits of this case will show that they are wholly irreconcilable, and at the same time that the entire rejection of either will not leave the whole truth apparent. In drawing a conclusion from them it is proper to apply the test of inquiring whether the accusing or exculpatory proofs are the most self-sustaining. Upon this question it is conceived to be manifest that notwithstanding the distinguished rank of his chief defenders, their expressions of opinion are not upheld by the same demonstrative production of facts which characterizes the report of Lieutenant-Colonel Marsh and the evidence taken by the investigating board. The emphatic panegyric of General Hurlbut, for example, while doubtless a truthful tribute to an officer whose merits and capacity are undeniable, does not meet the specific proofs of malfeasance and negligence which are spread upon the papers in the case. At the same time it seems incontrovertible that the offense brought home to Captain Williams are broadly at variance with the tenor of the general military character that he has earned by twelve years' service in the Regular Army.