is 56.01 per cent., Twentieth Army Corps, 50.16 per cent., and Twenty-first Army Corps, 55.44 per cent. Presuming that each of these corps has fought but one great battle, in which they lost as follows, viz: Fourteenth Army Corps, 18.44 per cent., Twentieth Army Corps, 20.50 per cent., and Twenty-first Army Corps, 24.64 per cent., the average loss for the entire command being 20.03 per cent., we have before the battle the Fourteenth Army Corps had 63.42 per cent. present, the Twentieth Army Corps 64.60 per cent. present, and the Twenty-first Army Corps 66.93 per cent present.

Hence, before the battle, we have to pay 100 men for the above present, and we now have the preceding percentage for each 100 on the pay-roll. Although these are better results than I have expected, they are much worse than they ought to be. I am now endeavoring to bring the absentees to some rule, and reduce their numbers. The inspection system detects the illegal absentees, but it requires, in addition, the paymasters with the corps to know who ought not to be paid. Captain Peterson comes to show what means we use to detect absentees and what, even then, are our results. He is also charged to carry on a form of returns, which, if adopted in the Adjutant-General's Office and throughout the army, will force the various commanders to give such data in their returns as will afford means of knowing the true condition and strength of our forces, which, with the present forms in use, is not the case.

Very respectfully, your obedient servant,

W. S. ROSECRANS,

Major-General, Commanding Department.

HEADQUARTERS DEPARTMENT OF THE CUMBERLAND,
Murfreesborough, Tenn., February 20, 1863.

Brigadier General LORENZO THOMAS,

Adjutant-General, U. S. Army:

GENERAL: I find, from a careful examination of the reports of troops present for duty, with the reports of sick in hospital and on detached service, and of inspectors, some results of such moment to the service that I have deemed it a matter of sufficient importance to send Captain Peterson, Fifteenth Infantry, adjutant and inspector general, to you to explain them. I have desired him also to explain the workings of our inspection system, in regard to detecting illegal absences, and the proper publication and enforcing orders. Captain Peterson will show in detail the difference between the paper and real effective force.

Very respectfully, your obedient servant,

W. S. ROSECRANS,

Major-General.

[Inclosure.]

STATEMENT OF FORCE.

Infantry and Artillery.

Fourteenth Army Corps ................................... 27,725

Twentieth Army Corps .................................... 13,031

Twenty-first Army Corps ................................. 13,061

Cavalry not included in above ........................... 4,295

Total troops at the front ............................... 58,112