At Fort McHenry our Confederate money was taken from us and never returned; also these orders of those officers captured at Port Hudson; the swords of those officers had been returned to them for their gallant defense, and their private property guaranteed to them by the articles of capitulation. A greater set of thieves than this Eighth New York Heavy Artillery I never met until at Hilton Head.

At Fort Delaware we had better accommodation than at any of the Northern prisons I was in, and more ground for exercise; but two meals a day - about one - half to three - fourths pound of soft bread, four ounces of meat, and a cup of soup. Our privates had less-three crackers per day and less meat-enough to keep them a live and hungry in order to make them take the oath; this is offered them about once a month. It has also been offered our officers. At this place I was our officers, some washing clothing for 5 cents a piece, others shaving or cutting hair at the same price; they expended this money to satisfy their hunger or in buying postage stamps to write home.

On the steamer Mary A. Boardman, the fifty officers asked for by General Foster were sent to Hilton Head under a Major Strong, of that general's staff, and a Captain John Jay Young, of young's battery, from Pennsylvania, stationed at the fort. Forty of us were kept below in a close, hot cabin, only four allowed on deck at a time. We were fed on fat pork, and suffered a good deal in the close cabin. Our trials only commenced when we reached hilton Head, on the 29th of June last. Fifty of us were placed on a small vessel under decks, the apartment about twenty-five feet by forty-five, no seats of any kind, no air except through the bull's eyes or hatch, which we could not close even during rainstorm for fear of suffocation. A large stove, cooking for 125 men, was kept hot during the day and most of the night. For some days only ten were allowed to go on deck at a time, then twenty-five. The heat was intense with the smallest amount of clothing possible. For some time we were not permitted to write, to have newspapers, or to purchase anything. When we were allowed to make purchases Captain Young and Lieutenant Templeton made us pay from 100 to 150 percent, on all purchases, as we were allowed to buy through them only. This was proven by the captain of the ship and Captain McWilliams, of the One hundred and fifty-seventh New York Regiment. Both the last named persons and their men treated us as kindly as they were allowed to do by Major Strong, the drunken brute who had the responsible charge of us. For many days we had bread only-this was good. A portion of the time meat so decayed and disgusting that as hungry as we were many of us had to throw it over board. When it was eatable it was served to us in a tin pan. After Captain McWilliams took charge we fared as well as it was in his power to treat us. We were in the vessel from June 29 to 2nd of August. If or got to remark that when it rained night and day we were compelled to bail up the water and again spread our blankets on the wet decks. The drinking water was distilled from salt water, of ten so warm or brackish that it would have answered better for anemetic than to allay thirst.

I have, at your request, tried to give you a plain and truthful

statement of the case as it came under my observation. There are many instances of brutality that came under my eye, but it would require too much of your valuable time.

I am, sir, most happy to be able to write myself again, most respectfully, yours,

MARSHALL J. SMITH,

Lieutenant - Colonel, Provisional Army, C. S.