War of the Rebellion: Serial 121 Page 0749 CORRESPONDENCE, ETC.-UNION AND CONFEDERATE.

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The 830 beles, after being put in good condition for market and due notice given, were sold at public auction on the 8th of February, 1865, and brought an a average okf 82 cents per pound and netted $331,789.66; $8,589.68 was paid as internal revenue. The 170 bales turned over to the quartermaster at Fort Morgan did not reach this city until the 8th of April, 1865, and, after being put in marketable condition and sold at public auction April 8, netted only $23,994.76-an average of 29 3/4 cents per pound. The delay of the 170 bales for seventy-two days cost the prison fund $42,569.50. I feed assured that this detention was caused by some inefficient U. S. quartermaster on his own authority. All of the cotton reached this city in most wretched condition, and had to be repicked and rebaled before it could be offered for sale. Having only within a short time been able to bring personally the matter of the internal-revenue tax upon the cotton, amounting to $8,589.68, directly before the honorable Secretary of the Treasury, Mr. McCulloch, he promptly ordered it to be refunded, and on yesterday, 13th instant, it was received and paid to the contractors who furnished clothing.

On entering upon my duties it was my wish and intention to furnish you provisions, at least sugar and coffee, as well as clothing and blankets. Upon calculation I found that it would require $1,200 per day to supply the small ration of sugar and coffee, and it could not therefore be done for want of fund. The very severe winter made the demand for clothing the most important. Attached hereto is a list of the prisoners and number of prisoners confined therein at the time I entered upon the discharge of my duties. (See List A.) It will be observed that to the prisons where but a small number were confined I sent no supplies. Such prisons were, as a general thing, used merely for the temporary detention of prisoners, they being speedily transferred to larger stations. Among the 2,259 boxes of provisions, clothing, and tobacco that arrived from the South there were a number for the officers, prisoners of war, at Hilton Head, Morris Island, and Fort Pulaski; but learning officially that these officers had been ordered on exchange I had the boxes distributed among the remaining prisoners. After this was done I learned that those officers had been returned to Fort Delaware. During the performance of my duties, which occupied my entire time and attention for several months, I received from the U. S. officers with whom I had business intercourse great countesy and every assistance. To the quartermaster's department in this city great credit is due for the prompt and correct transportation of supplies, as shown by the receipts in my possession from the Confederate prisoners who distributed the supplies at the several prisons. The charge has been made that I "gave contracts to Union men." In reply I have but to say that I looked upon my duties and obligations as too sacred to admit of my consulting anything save the interest of the prisoners. I gave contracts where I thought the best results could be obtained without reference to political opinion. To Messrs. Duncan, Sherman & Co., bankers, I gave the control of the cotton, and to their most excellent management you are indebted for reaiving the highest market price for the cotton. Especial thanks are due them, as their services were given without charge.

Newspapers will confer a great favor by copying the above.

WM. N. R. BEALL,

Late Brigadier-General, C. S. Army.