Captain J. J. Wheadon, the assistant commissary of subsistence of this post, in addition to his duties as such, is charged with the purchase and collection of subsistence stores in four counties, Wilcox, Monroe, Clarke, and Dallas, below Cahaba River. He also receives and collects all subsistence for tax in kind from those counties, having nineteen depots. This collection of tax in kind is made by him in the name of Major Thomas T. A. Lyon, district commissary of subsistence at Mobile. These additional duties which have been devolved upon him render it necessary to be so frequently absent from this pos that it is not in his power to perform his duties as post commissary of subsistence properly, and they are not attended to as they should be, it is believed, in consequence.

No vinegar has been issued to troops or prisoners for some months past, not has there can any on hand fit for use, although Captain Wheadon informs me that good vinegar could readily be obtained at Mobile by writing for it. I examined his accounts, and also those of the post quartermaster, Lieutenant V. Renaud, post assistant commissary of subsistence, and found them in possession due the Government.

The available forces for guard, &c., are the Trans-Mississippi Battalion, 55 effective; two companies Alabama reserves, infantry, 82 effective, and one company cavalry, Alabama reserves, 24 effective; total, 161 men and 18 detailed men, and two small pieces field artillery. These men are badly armed and their discipline and instruction are very inferior. Owing to the small number, they are on duty every other day, and they are totally inadequate for the duties required of them. About fifty of them, belonging to regiments in the Army of Tennessee, are under orders from Richmond to rejoin their commands, but cannot be relieved from their present duty their places by other troops. The prisoners have a sufficient organization, having been divided into companies and squads for police and messing purposes, and need only a little determination and a leader to enable them at any time to overpower the feeble garrison. Some few might be killed, by the majority could easily effect their escape. There are no other troops in the vicinity except detailed soldiers and a small provost guard at Selma nine miles north of this place.

There are ten Federal offices here on parole, who are required to confine themselves within certain limits, and who are not permitted communication with the inhabitants except for prescribed purposes. Living in quarters furnished them in the town, they are much more comfortable than the other prisoners, and express themselves perfectly satisfied with their treatment.

This is an eligible locality for a prison depot, not only for the facilities of transportation of prisoners and supplies, but for subsisting them cheaply and procuring for them vegetable food from the adjacent country which cannot well be sent to the armies in the field. It also appears to be almost inaccessible to raid while the present status is preserved at Mobile. If it is determined to retain a depot for Federal prisoners in this section of country, an excellent site for that purpose can be had about one mile from this point, on the plantation of Mr. Matthew, where there is suitable ground now unoccupied for the erection of a large stockade. From ten to twenty-five acres could be inclosed if desired, embracing at one and a fine oak grove; an artesian well of good water is on the premises, and another within a short distance, which would answer for the guard forces. This site is on high