a paper* made out from the return of your forces for January, a copy of one prepared for me, which you may find onvenient for reference.

Yours, very truly,

G. T. BEAUREGARD,

General, C. S. Army.

[7.]

HEADQUARTERS FIRST DIVISION, WESTERN DEPARTMENT,
Columbus, Ky., February 27, 1862.

General G. T. BEAUREGARD,

Jackson, Tenn.:

GENERAL: I have the honor to communicate to you a few facts in regard to the evacuation of this port, and for further patriculars I am obliged to refer you to the bearer, Major Snowden, on account of my indisposition this evening. All of McCown's division (about 3,000 effcective men) have gone to re-enforce New Madrid. Re-enforcements ordered from Fort Pillow arrived at New Madrid probably last night or early this morning. Most my subsistence stores have gone to the rear. My ammunition has been forwarded to rear in as large quantities as practicable consident with the safety of the command. I have dismounted and shipped to the rear fourteen of my heaviest and best guns.

I have the honor to be, general, your obedient servant,

L. POLK,

Major-General, Commanding.

[7.]

RICHMOND, VA., February 28, 1862.

Honorable JOHN PERKINS, CHARLES M. CONRAD, H. C. CHAMBERS, GUSTAVUS A. HENRY, and others:

GENTLEMEN: Having been specially called upon to reduce to writing my plan for defending the Mississippi River, I herewith submit the following brief outline: I state at the outset that I think it would be improper to remove a single soldier or a single piece of artillery from the river above Memphis. On the contrary, our defenses at and above Memphis should, if possible, be rendered impregnable without delay. As, however, it is possible that Memphis may ultimately fall into the hands of the enemy, I propose that fortifications of a formidable character be simultaneously erected at Helena, Vicksburg, Nachtez, Fort Adams, Baton Rouge, and New Orleans. The supply of timber is ample to build frames for casemates, adn these covered deeply with earth and sodded with bermuda grass might be made impervious to shot or shell. The question naturally suggests itself. How is this vast system of defenses to be erected in time to resist the advance of the enemy's gunboats? I reply, by the surplus slave labor of the South. As but little cotton will be planted, those who are familiar, with the cotton region know that all the open land can be readily cultivated in corn and other grain by the women, boys, and children, thus leaving almost the entire force of men available for work on the proposed defenses. If this plan of bringing to the aid of the Government the able-bodied slaves be adopted, immense result could be surely and speedily accomplished. When the fortifications are erected the great question will be furnish them with proper armaments. This canonly be accomplished by prompt, energetic, and persevering effort. Let all our large foundries be at once

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* Not found.

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