The possession of the city of Mobile will be unimportant; its occupation would only consume a corps that could be more useful in the field in contest with the large armies of the rebels.

The occupation of Galveston will not only relieve quite a number of gun-boats wanted elsewhere, but whoever occupies Galveston in force holds the State of Texas. All the railroads of the State terminate there. All the inland navigable streams empty into the Gulf at easy striking distance from that point, and all can be easily held by detachments sent out and governed from that center. The getting possession of Texas by holding isolated and secondary points alone is very much like building a tower isolated and secondary points alone is very much like building a tower by commencing at the top. All expeditions sent to Rio Grande, Matagorda, Sabine, Red River, will be but expensive and consuming raids, in a military sense, ultimately ending in no useful result toward the general object of the war. These have ever been my views. They have never changed. The only object of this communication is to make them known to the authorities in Washington, so that my conscience will stand hereafter acquitted of neglect. I believe the condition of the country in its present affairs calls for these views.

Very respectfully, your obedient servant,

T. W. SHERMAN,

Brigadier-General of Volunteers.

[Indorsement.]

ADJUTANT-GENERAL'S OFFICE, May 20, 1864.

Respectfully referred to Major-General Halleck, Chief of Staff.

E. D. TOWNSEND,

Assistant Adjutant-General.

FIELD ORDERS, HDQRS. DEPARTMENT OF THE GULF, No. 40. Alexandria, La., May 9, 1864.

* * * * *

5. The troops of this command will march in the following order: [1] Colonel Lucas' and Lieutenant-Colonel Crebs' brigades of cavalry; [2] Nineteenth Army Corps, with the reserve artillery, General Grover's division in advance; [3] pontoon train and engineer regiments; [4] ammunition train; [5] cavalry train; [6] Nineteenth Army Corps train; [7] Colonel Dickey's brigade; [8] Colonel Dickey's train; [9] Thirteenth Army Corps train; [10] Sixteenth and Seventeenth Army Corps trains; [11] Thirteenth Army Corps, Major-General McClernand commanding; [12] Sixteenth and Seventeenth Army Corps, Brigadier-General Smith commanding; [13] Colonel Davis' brigade of cavalry, which will report to Brigadier-General Smith. Colonel Gooding's brigade of cavalry will cover the right flank of the train.

The Thirteenth Army Corps will, whenever practicable, march on the right flank of the train. Officers of the quartermaster's department will march with their trains. The pioneer companies of the Thirteenth Army Corps will proceed in advance of the Nineteenth Army Corps, reporting to Brigadier-General Grover. If desirable, in the opinion of commanding officers of regiments, the knapsacks may be placed on board the transports, under charge of the guard on the boats. The time for marching and the road to be taken will be designated in future orders.