M. D. L. Simpson, January 8, 1861

MAJOR: In reply to your letter of yesterday I have the honor to

state, for the information of the colonel commanding, that I have on hand for disbursement on subsistence account $11,631.04. The Commissary-General has regularly and promptly answered my requisitions upon him for funds, but these requisitions have not yet been filled by the Treasury Department. The following posts in the Department of California are supplied with subsistence as follows: Forts Yuma, Churchill, Crook, Ter-Waw, Gaston, and detachment at Honey Lake to about Júly 1,1861; Fort Mojave to about May 1,1861; Fort Umpqua to about March 31, 1861; Forts Tejon, Bragg, and Benicia Barracks to about March 1, 1861; New San Diego, Forts Humboldt and Alcatraz, and Presidio to about February 1, 1861. The amount of subsistence stores on hand in this city, with the exception of pork, is very small. All requisitions upon me for the Department of California have been filled.

Very respectfully, major, your obedient servant,