officers for transportation from and to various points during the year for upward of 80,000 men and officers, comprising regiments, detachments, and individual cases; also for 2,522 horses, 276 refugees, 5,680 rebel deserters, 603 paroled prisoners, and 1,437 released prisoners.

The land transportation (wagons and teams) in my possession has consisted of from 500 to 600 teams, mostly of mules, which have been used in hauling from woodlands to the shipping points on the railroads and river, and also in delivering supplies to the various forts and posts.

The animals used have generally been of good condition, although many of the mules received during the winter and early spring were too young and feeble to properly bear the hard labor necessary in hauling from the woods and over the rough and miry roads; but when the armies had concentrated at this point, and turned over to the depot their wagons and teams, a much better class of animals was substituted in their stead, and the close of the fiscal year found this department in possession of transportation animals hardened by service, trained in use, healthy, and fully able to perform the required labor.

I offer no suggestions as to improvements in the pattern of the army wagons and harness, as I consider the class now in use to be simple in arrangement, durable for serdapted for field purposes.

The supply of hay furnished by the depot at times during the winter being limited on account of the closing of the river, it became absolutely necessary for the sustenance of the animals of the cavalry commands on the Upper and Lower Potomac and First Separate Brigade in Virginia, as well as for transportation animals in my possession engaged on woodlands, to purchase (and in some cases make seizures of) hay in the vicinities. By such means a sufficient (but not full) ration was obtained and paid for at prices ranging from $20 to $32 per ton.

The clothing and camp and garrison equipage dpot has uniformly been of good quality and manufacture, and has been furnished in quantities and of a variety amply sufficient for the health and comfort of the troops.

The disbursements made by me during the fiscal year have been of a miscellaneous nature, including the purchase of fuel, forage, and stationery, payment of court-martial expenses, postage, mileage to officers, commutation of fuel and quarters, extra-duty pay to enlisted men, rentals, hire of employes, apprehension of deserters, &c., which responsibility, together with the property charge and the administrative duty required, has marked this office as one of an almost multi-farious character.

The following statement exhibits the amount of moneys on hand July 1, 1864, received and disbursed during the year, and remaining on hand June 30, 1865, and annexed will be found statements (A and B) of quartermaster's property, clothing and camp and garrison equipage for the fiscal year, and also statement (E) of property captured by the enemy.

Other of the statements specified in your General Orders, Numbers 39, are not required in my report.

To the Quartermaster-General of the Army and his assistant my warmest thanks are tendered for the valuable instruction and advice imparted.

I am, general, very respectfully, your obedient servant,

M. I. LUDINGTON,

Colonel and Chief Quartermaster Dept. of Washington.