CHATTANOOGA, [September] 26, 1863.

Brigadier General JAMES D. MORGAN:

The brigade is here intact. I have lost but two men.

DANL. McCOOK,

[30.] Colonel, Commanding Briagade.

ASSISTANT QUATERMASTER'F OFFICE,

Murfreesborough, Tenn., September 26, 1863.

Bvt. Brigadier General M. C. MEIGS,

Quatermaster-General, Washington, D. C.:

GENERAL: I have the honor to transmi herewith the accompanying report as required by General Orders, Numbers 13. I answer the paragraphs in it in their order: First. I have been stationed at this post since April 20, lost. Have had charge of clothing, camp and garrison equipage, and quatermaster's stores. Have had no change of station, except to remove my stores from the town within Forterss Rosecrans, near two miles from the place, which was done the last of June. A small amount of rebel property, consisting of books, cotton cloths of different kids, yarns, &c., was turned over to me by Colonel Truesdail of the police department and afterward taken by this agent, as I understood, to Nashville. I should judge its approximate value to be $500. It was captured in or near Winchester. I do not know what became of it. Second. Exhibits A and B show my purchases and property remaining charge*. Third. Exhibit C shows the amount of moeny received and expended*. Fourth. I make no suggestions in the personnel or administration of the quatermaster's department. Fifth. I thank you for the invitation in the fifth paragraph of the order to make some suggestions, which I will do very respectfully, in as few words as possible, and which seem to me to be of great importance. When I came into the service I was struck with the great waste everywhere to be seen. Much is undoubtedly unvaidable in war, but a large portion in needless. When the army made a forward movement from this place in June last, in every direction could be seen, left and thrown away, Government prperty that should have been turned into the post quatermaster, such as axes, spades, shovels, rope, sotves, horseshoes in kegs, nails, in fact, all kinds of property that can figure in accounts as expended. It was known that the army would move some time before it die, and abundant opportunity was given for the agents instucted with such property to have turned the surplus into the post assistant quatermaster, where it couldd for future use. To illustrate: One evening as I was riding out, after the removal of the army, I came upon six kegs of horseshoes na done keg of horseshoe nails (all worht at least $100) in unbroken packages, within one mile of my warehouse. They were needlessly left in an obscure place and will figure in some report, expended. Another time, when passing a camp, I saw that it was being vacated, and was told by the few soldiers left that they had orders from front to leave everything; the tents were not worth much, and they would want new ones soon. I sent my teams early next morning, but not too soon, as soldiers and negroes had begun to destroy and appropriate everything in the camp. I saved sixteen good wall-tents and seven of other kinds, spades, shovels, camp kettles, &c. The value was at least $1,000. My observation is that valuable

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* Exhibits omitted.

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