The number of records entered on permanent record books, embracing the name (arranged alphabetically), rank, regiment, and company, capture and release, and intermediate record while on parole, was about 260,000. This apparently large number of names in proportion to the number known to have been prisoners of war is due in fact, as before stated, that the same name frequently appears in several different reports. The compilation of the death and burial records of U. S. soldiers who died while prisoners of war in the South has been an important work in this division.

In addition to the foregoing work the statements as to capture and release, made in applications for commutation for rations while prisoners of war, are vertified by the records of this division. There has been a considerable amount of miscellaneous work performed in this division which cannot be embraced in this report, though necessary for the completion and correction of records, preparation of reports, &c., called for.

Fourth division.- Records pertaining to rebel prisoners. The work of this division has been confined principally to the completion of records (filling of rolls and returns, and the preparation of final and permanent indexes to all rolls and returns, paroles, &c., pertaining to rebel prisoners and the paroled amries, rebel). The rolls and paroles pertaining to the paroled armies have not been entered on permanent record books, the Secretary of War not deeming it of sufficient importance, but have been filed in convenient from for reference. The number of prisoners of war and political prisoners on hand October 20, 1865, was twenty, all of whom have been disposed of or dropped from the reports to this office by authority.

The approximate number of records enteres on books embracing name, rank, company, and regiment, date and place of capture, and final disposition, 35,000; paroles, name, rank, and regiment indorsed on back, 19,526. Prepared: One complete index of all monthly returns, post returns, and inspection reports received from the several prisons and hospitals during the rebellion. Rolls classified and put up in convenient sized packages, with the letter marks and description of the rolls contained in the package noted on the outside, 13,242. A complete index of all rolls received, referring to the packages by number, &c., has also been prepared.

There has been a considerable amount of miscellaneous work performed in this division which cannot be enumerated in this report, work pertinent to the completion of records, examinations made, and information furnished from records, and the preparations of numerous reports that have been called for. The perfection of the death and burial records of rebel prisoners has been an extensive work in this division.

The following is a list of stations from which reports of deaths and burials and rebel prisoners have been received at this office at periods during the secession rebellion:

Alton Military Prison, Ill.; Alexandria, Va.; Army Corps - Sixteenth, Seventeenth, and Twentieth; Army of the Potomac; Annapolis, Md.; Atlanta, Ga.; Baltimore, Md.; Beaufort, S. C.; Bridgeport, Ala.; Bowling Green, Ky.; Batesville, Ark.; Camp Chase, Ohio; Camp Douglas, Ill.; Camp Butler, Ill.; Camp Morton, Ind.; Camp Nelson, Ky.; Camp Randall, Wis.; Chester, Pa.; Covington, Ky.; Columbus, Ohio; Cumberland Gap, Tenn.; Cleveland, Ohio; City Point, Va.; Chambersburgh, Pa.; Clarksburg, W. Va.; Chattanooga, Tenn.; Cumberland, Md.; Charleston, S. C.; Davids Island, N. Y. Harbor; Elmira, N. Y.; Fort Warren, Boston Harbor; Fort Lafayette, N. Y. Harbor;