watcham, carpenter, and chambermaid; also, full cabin and cook-house crew. In April, 1862, I again chartered the boat to Government at Cairo, to go wherever wanted, at $85 per day, Government to furnish fuel. I was getting, at these prices, a fair remuneration rate. About November, 1862, I sold the Dilligent to Captain Ford for $7,000.

Very respectfully,

N. H. COBB.

[17 and 20.]

ASSISTANT QUATERMASTER-GENERAL'S OFFICE, Cincinnati, Ohio, October 6, 1863.

General M. C. MEIGS,

Quatermaster-General, Washington, D. C.:

GENERAL: In compliance with Orders, Numbers 13, from Quatermaster-General's Office, July 22, 1863, I have the honor to report that I was stationed at Louisville, Ky., from July 1 to September 5, 1862; at Cincinnati, Ohio, from September 6, 1862, to April 15, 1863; again at Louisville from April 16 to June 3, 1863, and again at Cincinnati, Ohio, from June 4, to June 30, 1863, in the performance of the duties of quatermaster-general of the Department of the Ohio from July 1, 1862, to May 30, 1863, and as supervising quatermaster of the Departments of the Ohio and Cumberland from June 1 to June 30, 1863. During the whole year the business of my office has kept me so constantly occupied at my desk that I have been able to leave but for a few days- once to Columbus and Camp Chase, once to Camp Division, Ohio, and once to Lexington and Nicholasville, Ky., which places I visited for inspection and other duty. Being in charge of the department, I have not made myself directly responsible for any property. Annexed is a statement of the funds received, transferred, and expended during the year*. In answer to your invitation to give my views in relation to the personnel or administration of the department, I would suggest the following:

First: That the Clothing Bureau be separated from the Quatermaster's Department proper, and be made a distanct bureau of the War Department. The duty of providing clothing and materials for its manufacture for so large an army as we now have is sufficient to employ the whole time of any man possessing business and administrative abilities of the highest order. Clothing should, as far as practicable, be manufactured by the Department, by which means a better article can be secured and employment given to the families of soldiers in the field at more remunerative prices than now paid by contractors.

Second. That a crops of mechanics, teamers, and laborers be enlisted specially for the Quatermaster's Department, to be under military control. There is nothing that has interfered more with the prompt and efficient perfromance of the duties of the department than the uncertainty and sometimes impossiblility of procuring teamsters. The better class of the laboring population being in the ranks, we have to rely upon such as can be had, to whom high wages have to be paid, and who, being under no obligation to remain, generally leave after two or three months' service, though they may been transported from distant points at the public expense. The impossibility of procuring teamsters often renders in necessary to take men from the ranks for service as such, thereby depriving regiments of so many muskets. The

---------------

* Omitted.

---------------