[Indorsement.]

WAR DEPT., PROVOST-MARSHAL-GENERAL'S OFFICE, Washington, D. C., December 31, 1863.

Respectfully returned with report as required.

The Adjutant-General of the Army says:

The statement in the letter of His Excellency the Governor that "a remarkable discrepancy" exists, as shown by the records of the War Department and those of the State, cannot be supported by the records of this office.

The statement results from the State authority omitting to observe that the exhibit sent the Governor by the Adjutant- General of the Army only embraces credits of men furnished by the State to include June 30, 1863.

By that statement the State is credited as follows:

Three-years" standard.

Three-years" troops ....................... 34,207 = 34,207

Nine-months" troops ....................... 793-1 to 4 = 198

Twelve-months" troops ..................... 5,129-1 to 3 = 1,709

-------

------

--

Total ..................................... 40,129 = 36,114

Per statement from the adjutant-general of Kentucky, rendered in June last, the State claimed as follows:

Three-years" standard.

Three-years" troops ....................... 35,055 = 35,055

Nine-months" troops ....................... 875-1 to 4 = 219

Twelve-months" troops ..................... 5,594-1 to 3 = 1,864

-------

------

--

Total ..................................... 41,524 = 37,138

Thus leaving a difference between the records of the War Department and of the State, to include June, 1863, of 1,024 men.

This number is made up of recruits sent to regiments in the field, but as this office has no official evidence of their having been mustered into U. S. service it remains for the State (she claims them) to furnish that evidence. When furnished the credit will be promptly given.

The Department has not notified the Governor of the number of men mustered in and credited to the State since June 30, and therefore the State authorities are premature in saying a discrepancy exists between the State and U. S. records since that date.

Since the receipt of the letter of His Excellency, to which this is a reply in part, the records of this office have been examined and the following number of troops reported since June 30 can be credited:

One-year (under 20,000 act) ............................... 7,258

Three-years ............................................... 200

------

-

Total one and three-years" men ............................ 7,458

Of the number, 7,258, the Department has not yet the official evidence of muster in, but it has been called for, and when received it is believed the number will be increased to 8,445, as claimed by the State.

As to the 3,107 emergency troops who served for a brief time, the rule of the Department will not allow a credit to be given.

No State has been credited with troops of that class. Of this the Governor was advised by letter on the 29th instant.

The State therefore claims to date, exclusive of emergency men, 51,945 (three-years, mine and twelve months); the United States claims credit now of 47,578 (three-years, nine and twelve months), leaving a difference of 4,367.

This difference will be reduced to a smaller figure if the State can supply official evidence of the muster in of 1,024 men claimed as furnished prior to June 30, and still further reduced when the official reports, daily expected from the mustering officers, shall have been received at this office.

The records of the State and the United States will then nearly agree.

The following are the quotas assigned to the Sate from this office:

Under call of 1861 and prior to that of July 2, 1862 ...... 27,237

Under call of July 2, 1862, for 300,000 volunteers ........ 14,905

Under call of August 4, 1862 (General Orders, Numbers 94,

Adjutant-Generals" Office, 1862), for 300,000 militia ..... 14,905

THOMAS M. VINCENT,

Assistant Adjutant-General.