RICHMOND, March 31, 1865.

General S. COOPER, Adjutant and Inspector General:

SIR In pursuance of Special Orders, Numbers 58, Adjutant and Inspector General's Office, a copy of which is herewith field, I went to Salisbury, N. C., and at that point found the staff of General J. H. Winder, with the official records of the military prisons. The occupation by the enemy of the point of exchange, near Goldsborough, precluded the possibility of my carrying out so much of the order as required me to visit that point. The results of my inspection are embodied in the following report, which I have the honor to submit:

Prior to the exchange lately made, as a point on Northeast River, south of Golsdborough, there were confined in the military prisons of North Carolina and South Carolina, as follows:

Salisbury, N. C.................................... 5,149

Florence, S. C..................................... 7,187

Columbia, S. C. (all officers)..................... 1,185

---------

Total............................................ 13,521

Number of prisoners delivered by Lieutenant-Colonel Hatch, assistant agent of exchange at Northeast River, North Carolina:

Rank and file....................................... 7,692

Officers............................................ 992

-------

Total............................................... 8,684

Number of prisoners to Richmond

from Salisbury, N. C................................ 2,279

Number of prisoners, sick and wounded,

left at Florence, S. C., incapable of

transportation...................................... 700

--------

Total deficiency.................................... 11,663

Deducting from this about 125 did in transit and 30 subsenquently recaptured, and the net loss is 1,703. One thousand one hundred and eighty-five officers were started in two separate detachments and on different days from Columbia, S. C. Of this number 1,003 reached Goldsborough, N. C., making a loss between these point of 182 officers. Eleven officers escaped at Golsborough, leaving 992 for delivery.

Officers lost in transit.............................. 193

Privates lost in transit.............................. 1,510

---------

Total................................................. 1,703

On the 5,149 Salisbury prisoners, 5,029 were delivered and 20 died on the road, leaving a deficit of 100 from this prison.

The losses are therefore chargeable thus:

Salisbury.............................................. 100

Columbia............................................... 193

Florence............................................... 1,410

---------

Total loss............................................. 1,703

The sick and wounded prisoners from Salisbury were forwarded in four detachments on different days to Richmond. The difference in the gauge of railroads required transshipment at Greensboroguh and Danville, productive of some unavoidable confusion. Complaint has been made of Lieutenant Snead, in charge of one of these detachments, and of the assistant surgeons in charge of the sick. Surgeon White of the prison department has been directed to inquire into the complaints alleged against surgeons, and Brigadier-General Johnson, commanding at Salisbury, has been instructed to inquire into the conduct

29 R R-SERIES II, VOL VIII