that the two Mississippi companies then were already armed with Enfield guns. The remaining companies, consisting of Bird's and Girardeau's (now Strain's), Third Regiment Florida Volunteers, and a detachment consisting of thirty men of Captain Baya's company (Grayson Aritllery), were armed. By reference to the muster-rolls of bird's and Girardeau's companies (now Strain's) I find that they numbered on the 5th of August (the date of mustering), 1861: Bird's company, 89 men; the other (Girardeau's), 84 men. It apprears, within my own personal knowledge, that after this time both companies were increased in numbers, adding, however, the number of men inthose two companies originally mustered, viz: Originally musterd, 173; to the number in artillery detachment, viz, 30, there appears 203 men; deducting the number of guns taken by Bird for his own and Strain's companies, viz, 56 guns, there remains 147 guns, which must have been distributed by Major Barnwell's order at Smyrna, there leaves only to b accounted for 7 guns. It is fair, however, to assume that as these companies (Bird's and Girardeau's) have increased up to this time from their original mustering, that Major Barnwell distributed the 7 additional guns, and I have consequently charged the amount (154) opposite his name in the statement. I have never been able to get a definite statement from Major Barnwell as to the number of guns and other articles distributed by him at Smyrna, or by what authority he took them, although he has been addressed on the subject, as the accompanying communication from Major Teasdale will show. After the many exaggerated statements from ignorant persons in egard to the terrible thefts committed upon public property at Smyrna I will be seen from the foregoing statement and report that the arms at least have been preserved, and I am glad to be able to report that there is not now, as I believe, a single gun of this cargo remaining in the State of Florida which is not in the hands of a soldier ready to use it in the defense of his country.

I am, general, your obedient servant,

E. C. SIMKINS,

Captain and Assistant Quartermaster.

[Indorsement.]

Respectfully referred to the Adjutant and Inspector Genereal with a request that the report be laid before the General-in-Chief.

JOSEPH FINEGAN,

Brigadier-General, Commanding.

[Sub-inclosure.]

ASSISTANT QUARTERMASTER'S OFFICE,

Tallahassee, June 12, 1862.

Captain E. C. SIMKINS,

Assistant Quartermaster, Tallahassee, Fla.:

CAPTAIN: In compliance with your request of this morning I have to state that about the 3rd of April last I inclosed to Major J. G. Barnwell (by the hands of Surg. J. S. Bond, C. S. Army) invoice and receipts for certain packages taken by himwhile at or near Smyrna, consissting of arms, shoes, &c. I requested of Major Barnwell to send receipts of the property, which he has failed to do.

I am, captain, very respectfully, yur obedient servant,

H. R. TEASDALE,

Major and Assistant Quartermaster.

[14.]