I did, however, investigate the accounts and look closely into the disbursement of funds and property of the Government which had been intrusted to the committee at that place, and found all right so far as the committee and quartermaster have concurred.

The prices paid for labor and materials I thought very high, but the committee explained that they had been obliged to submit to some extraordinary charges to enable them to get the work done in the short time allowed.

At Pittsburgh everything had been done in a very satisfactory manner, the prices paid for labor and materials were low, and a rigid economy had been observed in all the expenditures.

On the whole, I think it would have been difficult for the Government of for an individual to have had the same amount of work done in the same time at less cost.

Colonel Charles Ellet, wo felt to some extent responsible for the success of the experiment, spared on pains in getting the fleet out with the least possible outlay of money.

The principle adopted by him to strengthen the hulls of the boats to enable them to stand the severe shock to which they were subjected in action it will be hard to improve upon. His skill as a civil engineer of large experience shows itself prominently in the simple and efficient means adopted for that purpose, and should it be thought advisable to construct other boats to be used as rams it will be desirable, as far as practicable, to incorporate the same principle, by which the whole weight of the boat, without the spring which an ordinary boat would have, may be brought to bear with crushing effect upon the boat stuck.

The battery barges mentioned in the list of boats were some large barges that had been bought and covered with timber and baled hay, to tow alongside the boats, and protect them from shot, should it have been necessary to pass Fort Pillow and Island Numbers 10, then in the hands of the enemy.

Respectfully, your obedient servant,

JAMters.

[Inclosure.]

Names, description, &c., of boats comprising the U. S. fleet of steam rams under command of Colonel Ellet, with costs, &c.

Names of Character Tonnage. Where Where When and

boats. . bought. rebuilt. where

received

.

Mingo. Stern- 300 Pittsburg Pittsburg
Receive

wheel. h. h. d from

Lioness. ...do... 300 ...do... ...do...
Pitttsb

urg, by

order

Samson. ...do... 300 ...do... ...do...
of

Colonel

Charles

Dick ...do... 175 ...do... ...do...
Ellet,

Fulton. May,

1862, at

T. D. ...do... 200 ...do... ...do...
New

Horner. Albany.

Queen of Side- 400 Cincinnat Cincinnat
From

the wheel. i. i. Cincinna

West. ti,

Lancaste ...do... 350 ...do... ...do...
May,

r 1862.

Numbers

3.

Switzerl ...do... 400 ...do... Madison. From

and. Maddison

, May,

1862.

Monarch. ...do... 400 ...do... New Cincinna

Albany. ti,

April

20,

1862.

One ... ... Pittsburg Pittsburg Pittsbur

battery h. h. gh, May,

barge. 1862.

Do. ... ... Cincinnat Cincinnat
From

i. i. Cincinna

ti,

Do. ... ... ...do... ...do...
May,

1862.