excellent. Fuel, whence obtained, kind, supply - oak and cypress, in the neighborhood, abundant, Huts, construction, size, number of men to each - three large warehouses, 120 by 75 feet, four stories high. Huts, heating, cleansing, ventilation - stoves, scrubbing, good. Sinks and cesspools, construction, position, management - wooden, twenty feet in the rear of the prison, good. Removal of offal and rubbish, police - daily, good. Rations, quality, quantity, variety - prison rations, good, abundant. Vegetables and pickles, kinds, amount, how obtained - from prison fund, potatoes, &c., occasionally. Rations, how cooked, how inspected, messing - on stoves, by the medical officer, good. Clothing, condition, deficiencies - good enough, supplied by outsiders. Men, sanitary condition, personal cleanliness - good, clean enough. Hospital - a room 24 by 50 on the third floor, dispensary 16 by 18, mess - room 16 by 18, kitchen 16 by 20, office 16 by 18. Hospital, warming, ventilation, lighting - stoves, good, gas; hospital, water - closets and sinks - the same as the prison; hospital, discipline, police - good. Water, source, supply, quality, effects - the same as the prison. Fuel, whence obtained, kind, supply - the same as the prison. Diet, quality, quantity, variety - the same as the prison, with purchases from the hospital fund. Diet, how cooked, how inspected, messing - the same as the prison. Medicine and hospital supplies, quality, condition, deficiencies - good, none. Instruments, hospital, personal, condition, deficiencies - personal, good. Commissary stores, medical comforts, condition, deficiencies - ample. Hospital records and accounts - in good condition. Hospital muster and pay rolls - none. Reports of sick and wounded and of operations - none. Requisitions and returns - made properly. Morning reports, provision returns - made properly. Hospital fund, how expended, accounted for, condition - $22. 07, as in the army proper. Hospital washing, how performed, how paid for -by hospital matrons, by the pay department. Surgeons, number present, absent - none. Assistant surgeons, present, absent - Actg. Asst. Surg. P. D. H. Goff, U. S. Army. Hospital stewards, present, absent - 1 acting steward. Cooks and nurses, present, absent - 3 convalescents. Sick, condition, cleanliness - good, clean. Sick, beds for, superficial area and air space per bed - 18,800 feet. Medical and surgical treatment - good. Surgical operations, how performed - na capital operations. Nursing, how performed - well enough. Diseases prevalent - diarrhea and dysentery. Diseases of local origin - diarrhea. Recoveries from diseases, wounds, rapid or tardy - generally rapid. Vaccination - general. Interments, how conducted and recorded - by the quartermaster, properly recorded.

The military prison at Memphis consists of a building composed of three large brick warehouses with iron from, 120 by 75 feet, four stories high. The prison is in very bad repair, especially the windows and stairs. It is being rapidly put in order from the provost-marshal fund. In part there is a wooden wall ten feet high. First floor, a Federal, a citizen, and a rebel prison, each 25 by 120 feet. Second floor, a kitchen for prisoners, a twenty-four hours' prison, surgeon's office, prison office, and guard - room. Third floor, dispensary, hospital, hospital kitchen, and mess - room; ten rooms occupied as a female prison, two rooms as officers' quarters, chain gang. Fourth floor, a prison for colored males, same for females, and one room for the extra guard. Number of prisoners - Federal soldiers, 120; citizens - male, 39; female, 6; black male citizens, 8; black male soldiers, 15; total, 188. The prison fund amounts to $1,136. 81. The fund is properly used and managed. Captain Williams informs me that he has no use for this fund. I would recommend that $100 be turned over to the hospital