TALLAHASSEE, FLA., December 9, 1862.

General G. T. BEAUREGARD:

GENERAL: I have to-day relieved Brigadier-General Finegan and assume the command of the District of Middle Florida, to which I have been assigned.

The joint letter addressed to you of this date [December 8, 1862] by General Finegan and myself will put the general commanding in full possession of the forces under my command. The utter inefficiency of this force for the purpose of defense is too manifest to require remark or comment.

The effective force does not reach 800 men. The extent of territory can be seen by a glance upon the map. The distance from the Suwannee to the Choctawhatchee is about 140 miles, whilst the distance from the coast is considerable, but cannot be stated, as the northern limit of the district has not been defined.

The importance of defending this portion of the country from an invasion I have no doubt has been considered by the Government, but I may be permitted to refer to a fact rendered important by the result of this year's crop. Not only do the abundant crops of Middle Florida present a strong temptation to the enemy for raids into the interior, but in Georgia the failure of the crops in the upper portion of the State has made the southwestern counties of the State main source from which provision supplies must be obtained. To this section of the State must we look for supplies of corn and pork, not only for the army, but indeed the people of the interior and upper counties are already resorting there to supply their own wants, occasioned by the failure of the crops above. Another fact worthy of consideration is the amount of salt now being produced on the coast of this district. I am informed that here is now a daily production of 2,000 bushels. I do not allude to other considerations demanding the energetic defense of this section of the country, because they are well known and understood by the Government.

I have reason to believe that the Legislature of Florida, now in section at this place, will before their adjournment adopt the necessary measures for bringing into the field all the force which can be had in the State not subject to the operation of the conscript law. I trust that the Legislatures of Alabama and Georgia, also in session, will do the same.

In reference to Florida, I deem it proper to suggest that, in view of her great extent of sea-coast and territory, her small population, and the number of volunteers which she has sent for the general defense to other and distant portions of the country, no additional troops, either conscripts or any other kind, should be withdrawn from the State.

Though a small State, Florida has done her full part in furnishing troops for the general defense, and should be permitted to retain within her own limits all who are willing to volunteer into the Confederate service for the defense of the State in its present emergency.

It is difficult to estimate the number of troops that will be required for the proper defense of this district, for the manifest reason that it depends upon the character and extent of the attack and invasion that the enemy may make.

If confined to raids for the destruction of salt-works and other property immediately upon the coast the numbers would be necessarily smaller than would be required to repel a more extensive invasion, looking to the taking of the capital and an advance into the heart of the State and the southern portions of the adjoining States.