War of the Rebellion: Serial 033 Page 0990 MO., ARK., KANS., IND.T., AND DEPT. N.W. Chapter XXXIV.

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at Bayou Meto, 12 miles from Little Rock,and have retired to White River.* General Price has 9,000 effective men,and feels confident of maintaining his position. The enemy's force was, I believe, overestimated; his was more a reconnaissance than an advance with the purpose of permanent occupation. He will wait for winter and high water in the Arkansas.

Respectfully, your obedient servant,

E. KIRBY SMITH,

Lieutenant-General.

HEADQUARTERS TRANS-MISSISSIPPI DEPARTMENT, Shreveport, La., September 4, 1863.

Major General STERLING PRICE:

GENERAL: The policy of our enemy in arming and organizing negro regiments is being pushed to formidable proportions. Our plantations are made his recruiting stations, and, unless some check can be devised, a strong and powerful force will be formed, which will receive large additions as he advance on our territory. More than 1,000 recruits, in some cases organized on the plantations and forces into the ranks, were made in the recent raid on Monroe. When we fall back, as little as possible should be left for the enemy. Able-bodied male negroes and transportation should be carried back in advance of our troops. Facilities should be given, and our friends and planters instructed, in positions exposed to the enemy, that it is the wish of the department commander that, without awaiting his approval,they remove to safe localities their able-bodied slaves and transportation. Every sound male back left for the enemy becomes a soldier,whom we have afterward to fight.

This is a difficult subject, and must be handled cautiously, but I believe it will be wisdom to carry out the above policy to the extent of our abilities.

I am, general, respectfully, your obedient servant,

E. KIRBY SMITH,

Lieutenant-General, Commanding.

(Same to Major-General Taylor.)

CIRCULAR.] HDQRS. TRANS-MISSISSIPPI DEPARTMENT,

Shreveport, La., September 4, 1863.

By virtue of the authority conferred upon me by His Excellency the President of the Confederate States, you are appointed tax commissioner for the State of Arkansas, with powers sufficient of to carry out all the provisions of the late tax for the collection of the money tax. It is suggested that you appoint one assessor and one collector for each county not occupied by the enemy. Where satisfactory arrangements can be made, secure the services of the State assessor and sheriff; otherwise select suitable persons (not liable to conscription) who have formerly served in such capacity. Require from each a proper bond and security,conditioned that they enter upon their duties at once; also that they make monthly returns, and that the collector deposit the funds on the lst day of each month in the nearest sub-treasury of the Government, to the credit of the Treasurer of the Confederate States, and forward certificate of same.

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*NOTE ON ORIGINAL.- They were estimated 15,000 strong, under General Davidson.

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