this suggestion were that the banks of the stream which was to supply the water were steep, and this would give me land more level and more available for the purpose at a very little more expense to the Government. When I was sent to General I was told that I could get any amount of labor and teams to do this work. Upon my arrival, however, I found the people much opposed to the erection of a prison there, and consequently had then to get authority from Richmond to impress the necessary labor and teams. This caused me much delay, so that I did not get to work until some time in January, and then with a limited force. At all events, before the stockade was half completed the commanding officer, Captain W. S. Winder, was telegraphed from Richmond that it was impossible to feed the prisoners longer there, and that they must come at once to Andersonville on account of provisions. As well as my memory serves me in regard to date, about the middle of February the prisoners began to arrive. After the first five or six lots had arrived Captain Winder was ordered to Richmond, and Lieutenant Colonel A. W. Persons, of the Fifty-fifth Georgia Regiment, was assigned to command of the post, and he continued in command until some time in June or July, 1864, when General Winder himself took command. I issued rations to the prisoners for the first five or six weeks that they were there. At that time there only a small number of them, and I know that there was no complaint, and they seemed surprised at the quantity they received, but at that time sweet potatoes could be gotten, and I gave them as a ration one pound of meal, one pound of potatoes, and one pound of beef or half pound of bacon. There was only a small quantity of flour, and that was issued only to the sick. In Febraury, 1864, as you can easily inform yourself, the C. S. Congress passed a law relieving the Quartermaster's Department of feeding the prisoners of war and placed it in the hands of the Commissary Department. Soon after this a commissary officer was sent to Andersonville, and after his arrival, owing to a misunderstanding about the orders, I for a time receipted to him for the prisoners' rations, which the commandant of the prison ought to have done, and which he, as I suppose, did do as soon as the orders were properly understood. After this I had nothing on earth to do with the prisoners's rations, except to furnish transportation for them from the commissary store-house to the cook-house and from thence to the prison. At this time Captain H. Wirz was in command of the prison, and I furnished him, upon his requisition, anything and everything which he needed for the prisoners which I could procure, except provisions.

In May, 1864, in addition to my duties as quartermaster at Andersonville, I was assigned to duty in the same capacity at the officers' prison at Macon, and was doing duty there at the time when Generals Seymour, Stoneman, and other officers were confined there. This prison was under the command of Colonel Gibbs. I kept Mr. William Hipkins, a clerk of mine, at this prison, and Mr. Butler at Andersonville, and though I had permission from the Quartermaster-General to make my headquarters at Macon (certainly a much more desirable locality than Andersonville), yet there was so much more to do at Andersonville that I spent nearly all my time there. The only complaint that can be justly brought against me was the deficiency of barracks and hospital accommodations at both places, and in this respect the Andersonville prisoners suffered much the most. In the first place, there were, from the start, some commodious buildings already in the Macon prison, while there were none at Andersonville; and in the second place, there were many more prisoners at the one than the other. I can only say