undergarments, of overcoats, of blankets, and of other articles, though large, was not so full as that of coats and trousers. Overcoats and blankets are supposed to last much longer than most other articles of clothing, but owing to the improvidence of inexperienced troops the destruction and loss and waste of these articles has been extraordinary, and the department has found if difficult to keep up the supply, which has been beyond all allowances fixed by regulations from the experience of the Regular Army in time of peace. It has been reported that 800 overcoats have been picked up in the rear of a regiment on the march, thrown away by the men in consequence of the heat of a spring day, which was followed in a few days by cold rains, in which the troops suffered severely for want of the garments thus carelessly discarded. The call of the President in July for 300,000 volunteers and 300,000 drafted men at once removed from the depots and required the distribution over the whole country to the various recruiting camps and stations of the whole stock reported on hand at the end of June.

From the partial returns of the principal depots there appear to have been purchased and manufactured during the fiscal year the following quantities of the principal articles of clothing and camp and garrison equipage:

Overcoats.................m coats.......................... 1,446,811

Trousers............................... 3,039,286

Blankets............................... 1,458,808

Boots and shoes........................ 3,446,520

Sibley tents........................... 42,392

Wall tents............................. 24,500

Hospital tents......................... 5,518

Common tents........................... 70,735

Shelter tents.......................... 85,656

The price of clothing has advanced during the year, but it was found during the summer that the prices of shoes, shelter tents, and garrison equipage manufactured at home did not exceed the cost of important from France, free of duty, but including the cost of exchange.

During the early part of the fiscal year a purchase was made of a considerable stock of clothing and equipage from France. It was purchased from the contractors who supply the French army at the price of their contracts with the French Government, and was made of the material used in the French army. Its cost varied but little from that of the uniform clothing and equipage manufactured in this country. The quality of the material was excellent, the clothes were well made, and the equipage, cooking utensils, &c., were admirable in design and manufacture. The cost was about $50 per man for each set of equipments, including clothing, shoes, shelter tents, blankets, cooking utensils, knapsacks, and cartridge-boxes and belts.

The French army expenses during the years ending March, 1862, were $85,150,000. The French army is about 630,000 strong. On the 1st January, 1860, it had under arms 550,994 men; on furlough, 64,471 men; in reserve, 11,017 men. Total strength, 626,482 men.

The year preceding March, 1862, was a year of peace with the French Empire, but the great disproportion in the annual cost of the French and American soldier shows that there is much to learn in this country in the economy of war.

There appears to be little difference in the cost of the first outfit and equipment of a soldier in France and in America. But the pay and rations of the American and French service are very different, and the inexperienced American wastes clothing, food, and equipment, which must be again supplied by the Government at any cost, in order to preserve his health and efficiency.