HEADQUARTERS WESTERN DEPARTMENT,
Bowling Green,
October 22, 1861.

HonorableJ. P. BENJAMIN, Secretary of War:

SIR: I have the honor to acknowledge the receipt of your letter of the 16th instant.
Since the receipt of your instructions by telegram on the 11th instant, directing me to draw no more commissary stores from the depot at Nashville, I have conferred to them, and am now taking measures to purchase in open market or by contract all the flour, beef, pork, and forage necessary to supply the troops here, and if there should be a surplus of those items of the rations, to secure that for other corps. There is, however, an embarrassment in the accomplishment of this object, from the refusal of the farmers for their flour, &c. of any but gold or Kentucky paper money. While private dealers company with their demands, we are unable to do so. We have only Confederate or Tennessee paper. We are at present without money in the subsistence department, and I submit to you to judge and decide if it would not be better to procure coin, gold or silver, for the present, until kin the progress of trade. This result, I think, would occur if the restrictions of the law prohibiting the importation of certain productions "except by seaport" could be removed so far as to allow the introduction of certain, accept cotton and military stores, of absolute necessity, in the district of country occupied by our troops. It might first be tried for specified productions of the South under special license.

It is necessary that the money for the purchase of supplies should be remitted as early as possible, and I desire that it be deposited in some bank in Nashville, ot the credit of Captain T. K. Jackson, chief commissary at my headquarters, who, for the responsible duties that devolve upon him, should be appointed brigade commissary in the Provisional Army. He was an officer of the United Army and a graduate of West Point.

Nashville is the most proper place for the accumulation of supplies of this corps. I shall therefore establish a depot at that point for supplies, under my control, separate from the one under charge of Captain Shaff, leaving him subject only to the orders of the Commissary-General, which will prevent confusion and better divide the labor.

In making the call for troops, I asked from the governors of Tennessee, 30,000; Mississippi, 10,000; Arkansas, 10,000; confining my call strictly to those States. The call upon Mississippi was small compared with that on Tennessee, as only a part of that State is within the limits of my department. I had no means of ascertaining the relative proportion of troops furnished before by each State, nor was I aware that instructions had been given Major-General Polk to refrain from making further calls upon Mississippi. I was desirous that the furnishing of the quotas should operate as little onerously as possible upon the several States of this department. The States, as far as I knew, had previously furnished troops promptly to meet the exigencies of the Government, and I did not know that there had been any considerable disparity in proportion to population. I have asked for no other troops that those from State in this department. I have excepted that services of two regiments by special authority of the War Department, and a few detached companies without any special sanction, from, I believe, Alabama. Terry's regiment has joined. The other, De Veuve's, {?} has not. I presume it could not be spared. I have in no instance accepted a brigade organized as such, and when they have been so offered, have replied that such acceptance would exceed my power. (Herewith I send an extract of an answer to Governor Pettus on this subject.) Two Mississippi regiments were ordered from Corinth to report to General Buckner. General Alcorn accompanied them, and as they had not mustered into the service and the condition of the regiments required some one of better ability to command than either of the colonels possessed, General Alcorn was temporarily kept in command of them by General Buckener, with the understanding that General Alcorn should be relieved so soon as the regiments were mustered. General Alcorn having now reported that they have been mustered, and requested to be relieved immediately, General Tilghman, whom I intend to assign to the command of Fort Columbus as soon as the fort there is finisher, will be ordered to relieve him.

My attention was at once on my arrival directed to the indispensable necessity of having correct returns. I hope soon to be able to cause accurate ones to be made and regularly forwarded to the Department.

We have received but little accession to our ranks since the Confederate forces crossed the line; in fact, no such enthusiastic demonstration as to justify any movements not warranted by or ability to maintain our own communications. It is true that I am writing from a Union country, and it is said to be different in other counties. They appear to me passive, if not apathetic. There are thousands of ardent friends to the South in the State, but there is apparently among them no concerns of action. I shall, however, still hope that the love and spirit of liberty is not yet extinct in Kentucky.

The action of the legislature of Kentucky places this State in the attitude of war against the Confederate States, and the political relations existing at the time of arrival of this army corps in the State are thus entirely charged, and there is no longer any obligation to regard the natural position this State professed the desire to preserve. The revenues may therefore rightfully be appropriated to the use to the Confederate States in any portion of the States occupied by the Confederate forces.

The legislature has levied an onerous tax for the expulsion of the Confederate forces, but as the people do not concur heartily in the object for which it was levied, I think it would be bad policy to demand the payment of it to the Confederate States. If we do, we would make ourselves the instruments of an act of operations in enforcing the execution of an unjust law. By forbidding the payment when the time comes (the law, I understand, does not go into effect before January 1, 1862),

the people would relieved from the operation of a burdensome tax, and would probably appreciate the disinterestedness and magnanimity of the Confederate Government in abstaining from exercising an undoubted right of war, because of its injustice toward them and of our belief that the law is not sanctioned by a majority of the people.

At the time I recommended the promotion of Major Stewart and Colonel McCown to the grade of brigadier-general I was aware that Colonel Tilghman had been recommended for proportion, but presuming that his service would be required for this column, and the he would be appointed, I made no mention of his name. While on this subject I have to remark that the appointment of a least three competent brigadier-general would contribute greatly to the efficiency of this army corps. As the promotion of Colonel Tilgham leaves the colonelcy of the Third Kentucky Regiment vacant, it will be necessary to appoint a colonel to that regiment, and as the lieutenant-colonel is not well qualified, as I am informed, for the command, through a man of ability and valuable to the service, the appointment should be made very soon. There are the following-named officers, formerly of the U. S. Army, here, viz: Lieutenant Colonel B. H. Helm; Major Cosby; Captain Lyon, a graduate of West Poin, and formerly of the Third U. S. Artillery, now commanding a battery; Captain W. N. R. Beall; Lieutenant Wickliffe, and Major Benjamin Anderson, of the Third Kentucky Regiment, in which the vacancy occurs, all Kentuckians.

I have already mentioned that there is no money in the hands of the commissary, and I should add that the quartermaster's department is also destitute. The embarrassment is peculiarly felt at this time, as without it transportation, in which our troops are greatly deficient, cannot be obtained. I have been also particularly anxious to mount Terry's Texas regiment, the service of which are much needed, but for want of ready money cannot procure the horses. Only about 350 have been bought for this regiment.

With great respect, your obedient servant,
A. S. JOHNSTON,
General, C. S. Army.