military division, the order should, I suppose, be issued from the office of the Adjutant-General of the Army.

I am, general, very respectfully, your most obedient servant,

CHARLES C. DWIGHT,

Colonel and Agent for Exchange, Mil. Div. of West Mississippi.

HDQRS. MILITARY DIVISION OF WEST MISSISSIPPI,
New Orleans, La., March 7, 1865.

Rear-Admiral S. P. LEE,

Commanding Mississippi Squadron, U. S. Navy:

ADMIRAL: I have the honor to inform you that the exchange of all the naval prisoners delivered to me at Red River Landing, La., on the 26th of February ultimo has been effected by the delivery of the rebel naval prisoners at Mobile on the 4th instant, together with the delivery of the rebel Armiral Buchanan at Richmond about the same time. The officers and men of your squadron so received by us may therefore be declared exchanged and returned to duty.

I am, admiral, very respectfully, your obedient servant,

CHAS. C. DWIGHT,

Colonel and Agent for Exchange, Mil. Div. of West Mississippi.

RICHMOND, VA., March 7, 1865.

His Excellency T. H. WATTS, Montgomery, Ala.:

DEAR SIR: I have the honor to acknowledge the receipt of your communication per hand of Mr. Lehman, agent of the State of Alamaba, in regard to the shipping of cotton for the State, to be used for the benefit of Alabama soldiers then in prisons of the United States. The attention of the Secretary of Treasury was immediately called to the subject of your letter, and I presume ere this Mr. L. has reported to you the results of his attemptto visit the United States. Efforts were made to pass Mr. L. through the lines, but General Grant refused him permission upon the ground that he could only allow the Confederate authorities through the proper commissioner of exchange to transact such business.

In the meantime the Confederate Government had made arrangements to ship 1,000 bales, and conditional arrangements were made to ship 1,500 more for the benefit of the prisoners. Mr. L. was informed that the State of Alabama might take a portion of the cotton, if desired. Obstacles were subsequently placed in the way of this last arrangement by the United States, and the cotton was not shipped. Every facility was afforded the agent that was possible under the circumstances.

Very respectfully and truly, your friend,

JEFF'N DAVIS.

RICHMOND, VA., March 7, 1865.

General S. COOPER,

Adjutant and Inspector General, Richmond, Va.:

GENERAL: I have the honor to request that Captain J. Louis Smith, assistant adjutant-general, be ordered to report to me to inquire into and report upon alleged mismanagement and neglect of duty on the