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weather very sharp。 I slept in a tent； and managed to keep my body warm by an enormous overstructure of blankets and coats； but I could not keep my head warm。 Throughout the night I had to go down like a fish beneath the water for protection； and come up for air at intervals； half smothered。 I had a stove in my tent； but the heat of that； when lighted； was more terrible than the severity of the frost。 The tents of the brigade with which I was staying had been pitched not without an eye to appearances。 They were placed in streets as it were； each street having its name； and between them screens had been erected of fir poles and fir branches； so as to keep off the wind。 The outside boundaries of the nearest regiment were ornamented with arches； crosses； and columns； constructed in the same way； so that the quarters of the men were reached； as it were； through gateways。 The whole thing was pretty enough； and while the ground was hard the camp was picturesque； and a visit to it was not unpleasant。 But unfortunately the ground was in its nature soft and deep； composed of red clay； and as the frost went and the wet weather came； mud became omnipotent and destroyed all prettiness。 And I found that the cold weather； let it be ever so cold； was not severe upon the men。 It was wet which they feared and had cause to fear； both for themselves and for their horses。 As to the horses； but few of them were protected by any shelter or covering whatsoever。 Through both frost and wet they remained out； tied to the wheel of a wagon or to some temporary rack at which they were fed。 In England we should imagine that any horse so treated must perish； but here the animal seemed to stand it。 Many of them were miserable enough in appearance； but nevertheless they did the work required of them。 I have observed that horses throughout the States are treated in a hardier manner than is usually the case with us。 At the period of which I am speakingJanuary； 1862the health of the army of the Potomac was not as good as it had been； and was beginning to give way under the effects of the winter。 Measles had become very prevalent； and also small…pox； though not of a virulent description； and men； in many instances； were sinking under fatigue。 I was informed by various officers that the Irish regiments were on the whole the most satisfactory。 Not that they made the best soldiers； for it was asserted that they were worse； as soldiers； than the Americans or Germans； not that they became more easily subject to rule； for it was asserted that they were unruly； but because they were rarely ill。 Diseases which seized the American troops on all sides seemed to spare them。 The mortality was not excessive； but the men became sick and ailing； and fell under the doctor's hands。 Mr。 Olmstead； whose name is well known in England as a writer on the Southern States； was at this time secretary to a sanitary commission on the army； and published an abstract of the results of the inquiries made； on which I believe perfect reliance may be placed。 This inquiry was extended to two hundred regiments； which were presumed to be included in the army of the Potomac； but these regiments were not all located on the Virginian side of the river； and must not therefore be taken as belonging exclusively to the divisions of which I have been speaking。 Mr。 Olmstead says： 〃The health of our armies is evidently not above the average of armies in the field。 The mortality of the army of the Potomac during the summer months averaged 3 1/2 per cent。； and for the whole army it is stated at 5 per cent。〃 〃Of the camps inspected； 5 per cent。；〃 he says； 〃were in admirable order； 44 per cent。 fairly clean and well policed。 The condition of 26 per cent。 was negligent and slovenly； and of 24 per cent。 decidedly bad； filthy； and dangerous。〃 Thus 50 per cent。 were either negligent and slovenly； or filthy and dangerous。 I wonder what the report would have been had Camp Benton； at St。 Louis； been surveyed！ 〃In about 80 per cent。 of the regiments the officers claimed to give systematic attention to the cleanliness of the men； but it is remarked that they rarely enforced the washing of the feet； and not always of the head and neck。〃 I wish Mr。 Olmstead had added that they never enforced the cutting of the hair。 No single trait has been so decidedly disadvantageous to the appearance of the American army as the long； uncombed； rough locks of hair which the men have appeared so loath to abandon。 In reading the above one cannot but think of the condition of those other twenty regiments！ According to Mr。 Olmstead two…thirds of the men were native born； and one…third was composed of foreigners。 These foreigners are either Irish or German。 Had a similar report been made of the armies in the West； I think it would have been seen that the proportion of foreigners was still greater。 The average age of the privates was something under twenty…five； and that of the officers thirty…four。 I may here add； from my own observation； that an officer's rank could in no degree be predicated from his age。 Generals； colonels； majors； captains； and lieutenants had been all appointed at the same time； and without reference to age or qualification。 Political influence； or the power of raising recruits； had been the standard by which military rank was distributed。 The old West Point officers had generally been chosen for high commands； but beyond this everything was necessarily new。 Young colonels and ancient captains abounded without any harsh feeling as to the matter on either side。 Indeed； in this respect； the practice of the country generally was simply carried out。 Fathers and mothers in America seem to obey their sons and daughters naturally； and as they grow old become the slaves of their grandchildren。 Mr。 Olmstead says that food was found to be universally good and abundant。 On this matter Mr。 Olmstead might have spoken in stronger language without exaggeration。 The food supplied to the American armies has been extravagantly good； and certainly has been wastefully abundant。 Very much has been said of the cost of the American army； and it has been made a matter of boasting that no army so costly has ever been put into the field by any other nation。 The assertion is； I believe； at any rate true。 I have found it impossible to ascertain what has hitherto been expended on the army。 I much doubt whether even Mr。 Chase； the Secretary of the Treasury； or Mr。 Stanton； the Secretary of War； know themselves； and I do not suppose that Mr。 Stanton's predecessor much cared。 Some approach； however； may be reached to the amount actually paid in wages and for clothes and diet； and I give below a statement which I have seen of the actual annual sum proposed to be expended on these heads； presuming the army to consist of 500；000 men。 The army is stated to contain 660；000 men； but the former numbers given would probably be found to be nearer the mark：
Wages of privates； including sergeants and corporals 86；640；000 Salaries of regimental officers 23；784；000 Extra wages of privates； extra pay to mounted officers； and salary to officers above the rank of colonel l7